Home Highlights March 2014 Year 2014 This

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1. Revision u/s 263 - payment towards registration fees are not allowable as revenue expenses as per provision of section 37(1) of the Act - It is a settled law by now that...

2. 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...

3. Penalty u/s 271(1)(b) - non compliance of notices u/s 142(1) - the AO was not having the present address of the assessee - when the notice issued u/s 142(1) was not...

4. Penalty u/s 271(1)(b) - default on the part of the assessee for not complying with the notices issued by the AO u/s 142(1) - Even if the AO issued 4 notices under...

5. Jurisdiction of notice issued u/s 142(1) – The terms of Section 133(6) and Section 142(1) are incomparable - Co-operative Societies are also “persons“ - notices cannot...

6. Penalty u/s 272A(1)(d) - non-compliance of notice issued u/s 142(1) - The inaction of the AO on the various letters filed by the assessee which enable the assessee to...

7. Penalty u/s 271(1)(b) - default / non-compliance of notice issued u/s 142(1) - AO has completely ignored the request of the assessee then the question of paying the...

8. Penalty u/s 271(1)(b) - non compliance to notice 142(1) - It is evident that date of service of the statutory notice in question issued u/s 142(1), has not been...

9. Penalty levied u/s 271(1)(b) - failure to comply with the notices issued by the A.O u/s 142(1) - the non-compliance on the part of the assessee is due to the reason of...

10. Validity of assessment order - Jurisdiction to AO to adjudicate the assessment u/s 143(3) - While quashing the notice, High Court has granted the liberty to the...

11. Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule...

12. Penalty u/s.271(1)(b) - no compliance to notice u/s 142(1) - The AO levied the penalty for non-compliance of notice dated 13.06.2016, however, there is no reference of...

13. Penalty u/s 271(1)(b) - non-compliance of notice u/s 142(1) - The judgment/decision on the strength of which we had expressed deletion of penalty are not applicable, as...

14. Levying penalty u/s 272A(1) - non-compliance of the notice - Nonappearance of the assessee in response to the initial notice under section 142(1) of the Act was not...

15. Levy of penalty u/s 271(1)(b) - non-compliance of the notices issued u/s. 142(1) of the Act, neither by filing reply nor seeking time to file Reply - the assessee has...