Does Department Appeal Before ITAT Extend Assessment Time Limit? A Crucial Point Taxpayers Must Know
Does Department Appeal Before ITAT Extend Assessment Time Limit? A Crucial Point Taxpayers Must Know One of the most misunderstood areas in tax litigation is the impact of an appeal on limitation. Many taxpayers — and sometimes even officers — assume that once a matter travels to the ITAT, the assessment clock somehow pauses. Unfortunately,… […]
Assessment Invalid if Material Not Shared or Cross-Examination Denied: ITAT Mumbai Reaffirms Natural Justice Rule
Assessment Invalid if Material Not Shared or Cross-Examination Denied: ITAT Mumbai Reaffirms Natural Justice Rule In a Significant ruling reinforcing taxpayer rights during assessment proceedings, the Mumbai Bench of the Income Tax Appellate Tribunal has held that any addition made by the Assessing Officer without supplying adverse material to the assessee and without granting an… […]
Does Department Appeal Before ITAT Extend Assessment Time Limit? A Crucial Point Taxpayers Must Know
Does Department Appeal Before ITAT Extend Assessment Time Limit? A Crucial Point Taxpayers Must Know One of the most misunderstood areas in tax litigation is the impact of an appeal on limitation. Many taxpayers — and sometimes even officers — assume that once a matter travels to the ITAT, the assessment clock somehow pauses. Unfortunately,… […]
Section 264: A Lifeline When the Taxpayer Makes the Mistake — Not the Department
Section 264: A Lifeline When the Taxpayer Makes the Mistake — Not the Department (Bombay HC in Swaminarayan Mandir Trust WP 2162 of 2025) Tax return filing today is largely a digital exercise. But while computers process numbers, humans still punch them in. And when humans punch, mistakes are inevitable. The important question is… […]
DIN Controversy: Compliance Tool or Litigation Time Bomb? (Will the proposed Section 292BA end the DIN disputes — or restart them?)
DIN Controversy: Compliance Tool or Litigation Time Bomb? (Will the proposed Section 292BA end the DIN disputes — or restart them?) In taxation, technology is supposed to reduce disputes. But sometimes, it creates new ones. The Document Identification Number (DIN) is one such example. What started in 2019 as a transparency reform has now become… […]
Cross Objection vs Cross Appeal at ITAT: A Small Procedural Choice That Can Change the Case
Cross Objection vs Cross Appeal at ITAT: A Small Procedural Choice That Can Change the Case In tax litigation, victories are not decided only on merits. Quite often, they turn on procedure. One such procedural aspect that frequently confuses taxpayers — and sometimes even professionals — is the difference between a cross appeal and… […]
₹ 70,000 Crore on the Plate: From Biryani Bills to Big Data in India’s Tax Crackdown
₹ 70,000 Crore on the Plate: From Biryani Bills to Big Data in India’s Tax Crackdown A few months ago in this column, we spoke about how the tax department’s newest star performer is no longer the one with a briefcase full of files, but the one hidden inside a server room. We saw how… […]
Assessment Invalid if Material Not Shared or Cross-Examination Denied: ITAT Mumbai Reaffirms Natural Justice Rule
Assessment Invalid if Material Not Shared or Cross-Examination Denied: ITAT Mumbai Reaffirms Natural Justice Rule In a Significant ruling reinforcing taxpayer rights during assessment proceedings, the Mumbai Bench of the Income Tax Appellate Tribunal has held that any addition made by the Assessing Officer without supplying adverse material to the assessee and without granting… […]
JAO vs FAO Dispute: Supreme Court Allows Taxpayers to Approach High Courts Again After Proposed Retrospective Amendment
JAO vs FAO Dispute: Supreme Court Allows Taxpayers to Approach High Courts Again After Proposed Retrospective Amendment In an important procedural development in the ongoing dispute over jurisdiction between the Jurisdictional Assessing Officer (JAO) and the Faceless Assessing Officer (FAO), the Supreme Court has disposed of certain Special Leave Petitions with liberty to the… […]
Tenancy Rights Exchanged for Flats: ITAT Mumbai Says FMV Becomes Cost of Acquisition, Not Nil
Tenancy Rights Exchanged for Flats: ITAT Mumbai Says FMV Becomes Cost of Acquisition, Not Nil In an important ruling affecting redevelopment projects across India, the Mumbai Bench of the Income Tax Appellate Tribunal has clarified how capital gains should be computed where a tenant surrenders tenancy rights in exchange for ownership flats from a… […]
