Daily digest for Gupta Chandan & Associates, on January 22, 2021

posted: "INCOME TAX : Where impugned order rejecting assessee's request for nil rate certificate was passed by Assessing Officer without making any reference to rule 28AA, same deserved to be set aside and, matter was to be remanded back for disposal afreshINCOME " New post on Gupta Chandan & Associates Dept. is bound to compute assessee's tax liability as per rule 28AA before rejecting application for nil deduction certificate INCOME TAX : Where impugned order rejecting assessee's request for nil rate certificate was passed by Assessing Officer without making any reference to rule 28AA, same deserved to be set aside and, matter was to be remanded back for disposal afreshINCOME TAX : Where impugned order rejecting assessee's request for nil rate certificate was passed […] Read more of this post January 22, 2021 at 12:00 am | Categories: Latest Case Laws, News | URL: https://wp.me/pcenIR-OJ Comment    See all comments Unsubscribe to no longer receive posts from Gupta Chandan & Associates. Change your email settings at Manage Subscriptions. Trouble clicking? Copy and paste this URL into your browser: https://www.guptachandanassociates.com/news/dept-is-bound-to-compute-assessees-tax-liability-as-per-rule-28aa-before-rejecting-application-for-nil-deduction-certificate/

posted: "Audi alteram partem (or audiatur et altera pars) is a Latin maxim or phrase meaning "no man should be condemned unheard" or "hear the other side", and is an inherent constituent of the 'Principle of Natural Justice.'Audi alteram partem (or audiatur et alt" New post on Gupta Chandan & Associates Pre-Budget 2021 Wish: 'Audi Alteram Partem' Audi alteram partem (or audiatur et altera pars) is a Latin maxim or phrase meaning "no man should be condemned unheard" or "hear the other side", and is an inherent constituent of the 'Principle of Natural Justice.'Audi alteram partem (or audiatur et altera pars) is a Latin maxim or phrase meaning "no man should be […] Read more of this post January 22, 2021 at 12:00 am | Categories: News, Taxman Articles | URL: https://wp.me/pcenIR-OH Comment    See all comments Unsubscribe to no longer receive posts from Gupta Chandan & Associates. Change your email settings at Manage Subscriptions. Trouble clicking? Copy and paste this URL into your browser: https://www.guptachandanassociates.com/news/pre-budget-2021-wish-audi-alteram-partem/

posted: "INCOME TAX : Where lower rate tax certificates were issued to assessee under section 197 as against request for such certificate at nil rate, however, no reasons were provided for not granting nil rate certificates and contemporaneous order required to be" New post on Gupta Chandan & Associates AO should assign reasons for grant of lower deduction certificate if assessee has applied for nil deduction certificate INCOME TAX : Where lower rate tax certificates were issued to assessee under section 197 as against request for such certificate at nil rate, however, no reasons were provided for not granting nil rate certificates and contemporaneous order required to be passed under section 197 was also not available, matter was to be remanded back […] Read more of this post January 22, 2021 at 12:00 am | Categories: Latest Case Laws, News | URL: https://wp.me/pcenIR-OG Comment    See all comments Unsubscribe to no longer receive posts from Gupta Chandan & Associates. Change your email settings at Manage Subscriptions. Trouble clicking? Copy and paste this URL into your browser: https://www.guptachandanassociates.com/news/ao-should-assign-reasons-for-grant-of-lower-deduction-certificate-if-assessee-has-applied-for-nil-deduction-certificate/