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Search Results for Tag : ITAT. Income-Tax Act

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ITAT: Notice Issued U/S 271 IT Act Must Record the Specific Ground on Which it Initiated(01.06.2022)

Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that unambiguous statement in notice can strike off penalty imposed u/s 271 of the Incom.....

Tags : ITAT. Income-Tax Act, Notice

ITAT: Disallowance Can’t be Made on Payment to PF and ESI Before Due Date(01.06.2022)

Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that disallowance can’t be made on payment to PF and ESI before the due date u/s 139(1) .....

Tags : ITAT. Income-Tax Act, Disallowance