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 April 2014 Year 2014 This

There is no limitation for issuing a notice u/s.158BD is ...

Income Tax

April 5, 2014

There is no limitation for issuing a notice u/s.158BD is provided under Act, but this cannot be construed as proceedings can be initiated even after lapse of many years or after indefinite period - AT

View Source

 


 

You may also like:

  1. Validity of notice u/s 158BD - Valid satisfaction - vital and mandatory requirement of recording the satisfaction under section 158BD were absent while issuing notice - HC

  2. When the satisfaction was not recorded by AO for initiating proceeding under Section 158BD it cannot be said that there is any concealment of income by the assessee - AT

  3. Validity of proceedings initiated under s. 158BD - certain amount of estimation is permissible and this has been recognized - HC

  4. Validity of 158BD proceedings - prior to 04.09.1997, i.e., the date on which jurisdiction u/s 158BD was assumed, the books of account were not handed over to the...

  5. Block Assessment - Requirement to record the satisfaction – Proceeding u/s 153A & 153C versus 158BC, 158BD - The provisions of Section 158BD are pari materia with the...

  6. 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...

  7. Assessment u/s 158BC / 158BD - No satisfaction note has been recorded on the date of issue of notice under section 158BD - The satisfaction note supplied to the assessee...

  8. Block assessment - Time limit for issue of notice under 158BD - although no time limit has been mentioned in the Income-tax Act, 1961, for the issue of notice under...

  9. Block assessment u/s 158BD - The entire proceeding has been initiated by the authorities by not applying the provision u/s 127 by not issuing notice intimating the...

  10. Validity of notice / proceedings u/s.158BD - AO of the searched person himself is not sure as to under which provision of the Act, action should be taken - notice in the...

 

Quick Updates:Latest Updates