Deputy Director, the Orissa High Court addressed a challenge to a show cause notice (SCN) issued under Section 74 of the ...

The ITAT noted that the assessment order and subsequent appellate proceedings were conducted without adequate representation from the assessee, resulting in an ex-parte decision. Observing the need ...

ITO, the ITAT Kolkata addressed the addition of ₹4.82 crore as unexplained cash credit under Section 147 of the Income Tax Act for Assessment Year 2013-14. The case arose from information received by ...