Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    The Appellate Authority for Advance Ruling (AAAR)...     TaxTMI    The Appellate Tribunal (ITAT) considered whether...     TaxTMI    HC held that petitioner is entitled to purchase...     TaxTMI    The High Court rejected a petitioner's request for...     TaxTMI    The High Court held that there was a violation of...     TaxTMI    The High Court dismissed a challenge to an order...     TaxTMI    The High Court found a violation of principles of...     TaxTMI    The High Court considered the legality of...     TaxTMI    The notification amends a previous notification u/s...     TaxTMI    The Notification issued by the Ministry of Commerce...     TaxTMI    The High Court examined the constitutionality of...     TaxTMI    HC addressed alleged excess input tax credit claim...     TaxTMI    The High Court addressed the issue of extension of...     TaxTMI    The High Court found a violation of natural justice...     TaxTMI    The High Court found a violation of natural justice...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Reopening of assessment - earlier CIT (Appeals) has quashed the ...

Case Laws     Income Tax

July 19, 2013

Reopening of assessment - earlier CIT (Appeals) has quashed the notice - there is no bar against reopening the assessment once again on the same grounds after following due procedure in accordance with law. - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Validity of reopening of assessment u/s 147 - by the time, assessment order for the assessment year 2004-05 was passed on 31.12.2010, six year period for reopening of...

  2. Reopening of assessment u/s 147 - bogus purchases - to what exact income had escaped assessment may be open for argument, nevertheless, would not be a ground to quash...

  3. Validity of reopening of assessment - High Court quashed the notice on the ground that, (a) that approval for issuance of notice under Section 148A(d) of the Act has not...

  4. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

  5. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

  6. Reopening of assessment u/s 147 - Reopening based on audit objections - reasons to believe - High Court observed that, reopening an assessment beyond four years requires...

  7. Reopening of assessment u/s 147 - In case incorrect, wrong and non-existing reasons are recorded by the A.O. for reopening of the assessment and A.O. failed to verify...

  8. Validity of reopening of assessment u/s 147 - AO has not even made minimum exercise for ascertaining the unsecured loans accepted during the year, under consideration...

  9. Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s...

  10. Reopening of assessment u/s 147 - Period of limitation to issue notice - typographical error in the notice issued wherein the assessment year has been mentioned as...

  11. Reopening of assessment - notice u/s 148 barred by limitation - Though the notice u/s 148(2) was first published in the newspaper on 09.12.2017 which was beyond the...

  12. Reopening of assessment u/s 147 - reopening on the base of a factual error pointed out by the audit party - There is no material worth the name emerging that to indicate...

  13. Validity of reopening of assessment - clandestine and unaccounted sales - The High Court reviewed a petition challenging the rejection of objections to a notice for...

  14. Reopening of assessment u/s 147 - the notice u/s 148 on the basis of “on verification of records” - the AO has power to reopen the assessment, provided there is...

  15. Reopening of assessment - claiming exemption u/s 11 - assessment came to be reopened by giving notice u/s 148 by the very same officer, who executed the scrutiny...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Notification: Import policy amended for specific gold items. Policy fo...
N: Amendment in import policy of specific ITC (HS) codes under Chapter 71...
F: accumulated ITC -common credit - NOT UTILISED -SURRENDER OF GST regist...
F: Taxability of Turnover based on GSTR-7
F: Suo Moto Suspension of GST registration
H: High Court ruled on validity of bonus shares issuance & GAAR vs. SAAR....
F: BLOCKAGE OF ITC. DISTINCTION BETWEEN SECTION 17[5][c] & [d]
F: Filing of return by supplier for claiming ITC during FY 2018-19
N: Appointment of Common Adjudicating Authority for the purpose of finali...
A: DGGI Officer empowered to issue SCN
A: Procedure For LEI (Legal Entity Identifier) Code Renewal
A: INITIATION OF RECOVERY PROCEEDINGS UNDER SECTION 78 OF THE ACT
H: Delay in filing revocation application for GST registration condoned. ...
H: Violation of natural justice in tax assessment order challenged. Petit...
H: Court held that end of lease doesn't negate petitioner's claim for GST...
H: AAAR: Appeal delay condoned for Tamilnadu Govt Electricity Utility due...
H: Addl. CIT lacked authority / jurisdiction to pass assessment order u/s...
H: Sales added to income u/s 69A due to lack of evidence. Assessee proved...
H: Reopening assessment u/s 147 for unexplained cash credit u/s 68 - Reas...
H: ITAT ruled that gains from sale of shares allotted in IPO should be tr...
H: Addition u/s 69C r.w.s.115BBE - Furniture import expenditure not recor...
H: ITAT ruled on various tax issues: 26AS mismatch, disallowance of guara...
H: Tax rate dispute resolved in favor of assessee on LTCG from unlisted s...
H: Penalty notice must specify reason for penalty u/s 271(1)(C). Ambiguou...
H: Bank deposits = turnover. Assessee failed to prove otherwise. GP estim...
F: Supply of Services to State owned disaster management entity
F: Detailed information of 5 Years
C: (a) Ease of Doing Investments- Non-submission of ‘Choice of Nomination...
A: A Guide to Legal Entity Identifier (LEI) Code
A: No IGST credit is required to be reversed when credit is wrongly claim...