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Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Reassessment u/s 147 - the entries in the Demat Account were ...

Income Tax

June 2, 2014

Reassessment u/s 147 - the entries in the Demat Account were not sacrosanct because the AO had found on investigation that those were all “off market” transactions - those companies were nothing but entry providers - additions confirmed - AT

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  2. Reopening of assessment u/s 147 - Unexplained loan transaction - If it emerges from the reasons recorded, which, in turn, are based on some cogent material, that the AO...

  3. Reassessment u/s 147 - where the information furnished is found to be false, there could not be possibly any objection to the notice u/s 148 - HC

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  7. Validity of the reassessment order u/s 147 - addition of bogus accommodation entry - AO has not even mentioned as to what was the nature of entry as given in the report...

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  9. Reassessment - levy of entry tax - Once it was held that basis for reassessment was change of opinion, such reassessment was impermissible under law - HC

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