Madras High Courts’s Advocacy for Regional Language GST Notifications is Important                        MFA will be mandatory for taxpayers with an AATO of more than Rs 20 Crores from 01/01/2025. above Rs 5 Crores from 01/02/2025, and for all taxpayers from 01/04/2025.                     Purchase of metal scrap from Unregistered dealer now under Reverse Charge Mechanism.                           CBDT raises Monetary Limits for Income Tax Appeals before ITAT, HC and SC                          ITR Filing Last Date for all Assessees and claim TDS/TCS is 31/12/2024.                       

INCOME TAX JUDICIARY

Held
ITAT sets aside PCIT’s Revision Order for Failing to provide Adequate Hearing Opportunity and ignoring Submissions of Taxpayer

Authority
Income Tax Appellate Tribunal

Citation
2024-TaxTijori-IT-J-027

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Held
Unreasoned approval by PCCIT is not valid for Reopening of Income Tax Assessment.

Authority
High Court

Citation
2024-TaxTijori-IT-J-026

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Held
No Penalty after Completion of Scrutiny Assessment u/s 143(3) of IT Act, when necessary Evidence is Furnished

Authority
Income Tax Appellate Tribunal

Citation
2024-TaxTijori-IT-J-025

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Held
Citing Delay in Filing Appeal Not a Valid Ground for Dismissal. ITAT Remands Back Appeal to CIT(A).

Authority
Income Tax Appellate Tribunal

Citation
2024-TaxTijori-IT-J-024

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Held
No addittion of deemed income, if CBDT had extended the deadline.

Authority
Income Tax Appellate Tribunal

Citation
2024-TaxTijori-IT-J-023

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Held
Orders issued against deceased and insolvent individual is void

Authority
High Court

Citation
2024-TaxTijori-IT-J-022

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Held
It's mandatory to frame an order in draft before issuing a final assessment order.

Authority
High Court

Citation
2024-TaxTijori-IT-J-021

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Held
Court has clarified that Poker and Rummy are games of skill, not gambling.

Authority
High Court

Citation
2024-TaxTijori-IT-J-020

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Held
No penalty for over Income Discrepancy Caused by Auditors Incorrect Recording of WDV in Tax Audit Report

Authority
Income Tax Appellate Tribunal

Citation
2024-TaxTijori-IT-J-019

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Held
Lack of cooperation on the part of the assessee during the assessment proceedings, in the interest of justice, the bench remanded the matter back to the AO.

Authority
Income Tax Appellate Tribunal

Citation
2024-TaxTijori-IT-J-018

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