The new legislation reorganizes provisions related to return processing, scrutiny assessments, and reassessment of escaped income. It simplifies drafting while largely retaining the existing ...

The High Court set aside income tax assessments after holding that a specific written request for personal hearing cannot be rejected on technical grounds such as failure to activate a portal link.

The Income Tax Appellate Tribunal has clarified the limits of Section 263 of the Income Tax Act. A recent ruling quashed a ...