Introduction The Karnataka High Court in the case of DCIT v. Biesse India Pvt. Ltd. (WA No.1619 of 2024, decided on 5 August 2025) dealt with the issue of delay in passing an order giving effect (OGE) to an Income Tax Appellate …
ITAT concluded that the AO had failed to record proper satisfaction before issuing the notice under Section 153C of the Income Tax Act. The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has nullified an assessment order due to …
The ITAT dismissed the revenue’s petition, finding that the AO failed to establish a clear link between the tangible material and the conclusion of escaped income. In a significant ruling, in case of Surender Dalai vs ITO [I.T.A No.7714/Del/2029], the …