Recovery - AO giving rise to a demand constitutes independent ...

Case Laws Income Tax

July 3, 2013

Recovery - AO giving rise to a demand constitutes independent proceedings which may lead to appellate or further appellate proceedings arising therefrom - No stay of order passed by the CIT u/s 263 - AT

View Source

← Previous Next →

Recovery - AO giving rise to a demand constitutes independent ...

Case Laws Income Tax

July 3, 2013

You may also like:

The ITAT Kolkata examined the validity of reassessment proceedings based on "reasons to believe" u/s 147. The AO's reasons lacked independent application of mind, being...

Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice...

Assessee in default u/s 220 – Recovery - The use of the term 'shall' in section 156 implies that service of demand notice is mandatory before initiating recovery...

Penalty u/s. 271(1)(c) - As the penalty proceedings are distinct and independent to the quantum proceedings, in our considered view, penalty cannot be levied merely on...

The ITAT Ahmedabad considered the validity of reassessment proceedings based on borrowed satisfaction by the AO. The AO alleged non-independent application of mind by...

CIRP - right of the creditors for recovery of dues of the corporate debtors from the third parties - It is for the Resolution Professional or the successful resolution...

Inter unit transfer of goods would constitute a sale or not - It is thus evident that unless and until there are two distinct entities, the question of sale may not...

Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the...

Proceedings initiated u/s 144C - legality of the order by framing the so-called draft assessment order - while framing the said draft assessment order, the AO not only...

Maintainability of application u/s 7 - time limitation - The Appellate Tribunal referenced recent Supreme Court judgments, affirming that a liability arising from a...

The guidelines for initiation of recovery proceedings before 3 months from the date of service of a demand order are outlined in Instruction No. 01 of 2024-GST. u/s 168...

Levy of penalty u/s 271(1)(b) - It is a settled position that assessment and penalty proceedings are two separate and distinct proceedings and though reference can be...

Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...

Composite service or not - Contract of C&F cum packaging agent - demand of service tax on reimbursement of expenses - In the instance case the amounts recovered under...

Recovery of demand - initiation of Garnishee proceedings - The assessment order and the demand does not remain merely a piece of paper, unless an assessee gets relief by...

Quick Updates: