The primary issue revolved around the procedural compliance required for reassessment proceedings, specifically the necessity for a separate “satisfaction note” for each assessment year. The Karnataka ...

The Bombay High Court dismissed appeals filed by Refrigerated Distributors Pvt Ltd against the Deputy Commissioner of Income Tax (DCIT) concerning assessment years 2007-08 to 2012-13. The central ...

The ITAT admitted this additional ground, which focused on a procedural defect in the show-cause notice issued under Section 274 read with Section 271 (1) (c). The assessee’s counsel argued that the ...

In response to the show-cause notice dated March 24, 2014, the assessee issued a prompt reply on March 28, 2014 disclosing voluminous documents and claiming such documents to be the evidence of the ...