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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Reassessment order u/s 147 r.w section 148 of the Act - The ...

Income Tax

July 17, 2014

Reassessment order u/s 147 r.w section 148 of the Act - The assessing officer is not required to consider the objections in detail - HC

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  1. Reopening of assessment u/s 147 - it is evident that assessing officer has para-wise dealt with the objections of the appellant. We do not feel the need to delve into...

  2. 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

  3. Reassessment u/s. 147 vide notice of u/s. 148 - As per the settled law, the Assessing Officer should have given opportunity to the assessee to contest the reopening and...

  4. Reopening of assessment u/s 147 v/s assessment u/s 153C - proceedings initiated u/s 132 - The correct course of reassessment is under section 153C not under section 147...

  5. Reopening of assessment u/s 147 - Jurisdiction - objections were raised by the assessee u/s 124(3) of the Act, within one month of receipt of notice u/s 148 of the Act...

  6. Reassessment cannot be justified merely by a change in the opinion of the Assessing Officer, especially when all relevant information was already considered in the...

  7. Reopening of assessment u/s 147 - It is well established that the reasons recorded by the AO cannot be further be substituted or added or deleted - We are of the view...

  8. Validity of reopening of assessment u/s 147 - We are satisfied that there is prima facie material available on record before the assessing officer for issuing a notice...

  9. Jurisdiction to continue reassessment u/s 147/ 148 - instead of filing return, challenge to the jurisdiction on the ground that it had no taxable income cannot be entertained - HC

  10. Reopening of assessment u/s 147 - Rejection of objections of the assessee - The stance of the Assessing Officer leads this Court to prima facie believe that the...

 

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