Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Validity of Assessment made u/s 158BC – Warrant of authorization ...

Income Tax

January 7, 2014

Validity of Assessment made u/s 158BC – Warrant of authorization not issued in the name of assessee – CIT(A) committed an error in deleting the addition without considering the seized materials which were available on record - AT

View Source

 


 

You may also like:

  1. Warrant issued in joint name - if an authorization has been issued under Section 132 or requisition under Section 132A in the name of more than one person, the...

  2. Validity of search warrant - notwithstanding that the authorization for search has been issued in joint names, assessment or reassessment shall be made separately in the...

  3. For making assessment u/s. 158BC, it is not necessary to issue authorization u/s. 132 or make requisition u/s. 132A separately in the name of each person - Authorization...

  4. Assessment u/s 153A - Name not appearing on warrant or authorization (WOA) - search being authorized in the name of more than one person - decided against the assessee - AT

  5. Validity of warrant of arrest - processes have been issued post-cognizance and it has been rightly contended on behalf of petitioners that once the summons had been...

  6. Validity of reopening of assessment u/s 147 - Issuing of notice u/s 148 in the wrong name - it was only a typographical error in first name of the assessee though other...

  7. Search u/s 132 is a person specific and not a premises specific - if the name of the assessee against whom the block assessment has been made, does not figure in the...

  8. Authorization for search - Status of assessee - existence of AOP/BOI - evidence of existence - after the amendment of the Act by insertion of Section 292 CC with...

  9. Validity of proceedings u/s 153A - Whether "no search was conducted” on the assessee? - Observations of the ld. CIT(A) that there was no warrant executed at the address...

  10. Validity of reassessment against representative assessee - representative assessee/agent in relation to a Non-resident u/s 163 - The notice u/s. 143(2) of the Act in the...

  11. Proceedings initiated u/s 158BC - there was no warrant authorization on the name of the assessee and hence, the Tribunal has found the assessment as ab initio void,...

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

  13. Block assessment - The notice u/s 158BC was issued by AO on 5th May, 2000, which was served on 08th May, 2000. The time limit for passing assessment for Block Period was...

  14. Validity of the draft assessment order issued in the name of non-existent entity - TP adjustment - arm’s-length price u/s 92CA - once the draft assessment order and...

  15. Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of...

 

Quick Updates:Latest Updates