Amit Kumar Gupta

Amit Kumar Gupta

Amit Gupta & Associates, Advocates and solicitors

View articles by Amit Kumar Gupta

Where assessment order passed without considering directions of DRP is sustainable?

Where assessment order passed without…

January 2, 2025

5 likes1 comment

Whether addition u/s 69A for cash deposited in demonetization is justified if it is part of turnover?

Whether addition u/s 69A for cash deposited…

January 1, 2025

11 likes1 comment

Whether additional interest u/s 244A(1A) can be denied to assessee for technical glitches?

Whether additional interest u/s 244A(1A) can…

December 31, 2024

10 likes

Whether rejection of books should precede best judgement assessment or addition on estimation basis?

Whether rejection of books should precede…

December 30, 2024

10 likes

Whether opening cash in hand ought to be accepted as available balance with assessee for cash deposit?

Whether opening cash in hand ought to be…

December 28, 2024

15 likes1 comment

Whether A.O can tax rental income as business income without having any character of business income?

Whether A.O can tax rental income as…

December 27, 2024

9 likes2 comments

Whether breach of prohibitory orders by bank by mistake can lend them to prosecution proceedings?

Whether breach of prohibitory orders by bank…

December 26, 2024

9 likes1 comment

Whether tribunal can direct A.O. to consider a claim through a return which is beyond limitation?

Whether tribunal can direct A.O. to consider…

December 25, 2024

12 likes1 comment

Whether penalty levied on assessee sustainable on legal heirs after death of assessee?

Whether penalty levied on assessee…

December 24, 2024

11 likes

Whether 69A addition can be done if amount is duly recorded in books of accounts?

Whether 69A addition can be done if amount…

December 23, 2024

14 likes

Whether notice u/s 148 beyond 3 years is valid if assessee’s share in property is below 50 lakhs?

Whether notice u/s 148 beyond 3 years is…

December 21, 2024

13 likes1 comment

Whether section 68 addition can be done in hands of entry operator if commission already taxed?

Whether section 68 addition can be done in…

December 20, 2024

12 likes1 comment

Whether assessment u/s 147 r.w.s. 148 on incorrect facts is valid?

Whether assessment u/s 147 r.w.s. 148 on…

December 19, 2024

8 likes

Can basis of initiation of penalty and basis of imposition of penalty may be different?

Can basis of initiation of penalty and basis…

December 18, 2024

9 likes1 comment

Whether notice u/s 148 is valid that assessee has sold property while he has purchased property?

Whether notice u/s 148 is valid that…

December 17, 2024

10 likes2 comments

Whether final assessment order based on DAO issued with penalty and demand notice valid?

Whether final assessment order based on DAO…

December 16, 2024

10 likes2 comments

Whether Transfer Pricing order or any other order must be signed physically or digitally?

Whether Transfer Pricing order or any other…

December 12, 2024

7 likes

Can assessee challenge notice u/s 148A(b) if not served by email but otherwise notice is served?

Can assessee challenge notice u/s 148A(b) if…

December 11, 2024

15 likes1 comment

Whether mere failure to pay tax could be equated with wilful attempt to evade tax?

Whether mere failure to pay tax could be…

December 9, 2024

12 likes

Whether approval in form of autograph for notice u/s 148 is a valid approval?

Whether approval in form of autograph for…

December 7, 2024

14 likes1 comment

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