Home Highlights September 2019 Year 2019 This

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1. Validity of assessment order - Best Judgement Assessment - taking note of the non-filing of returns by the assessee, proceedings under Section 74 were initiated and...

2. Faceless assessment u/s 144B - Validity of assessment order passed u/s 143(3) r.w.s. 143(3A) & 143(3B) - principal grievance of the petitioner that the impugned...

3. Validity of assessment u/s 144C - Non passing draft Assessment Order - TP Adjustment - AO merely captioned the final Assessment Order as Draft Assessment Order along...

4. Validity of fresh assessment orders - HC quashed the assessment order invoking the writ jurisdiction - othing has been observed by the High Court on the merits of the...

5. Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for...

6. Validity of Best judgment assessment - Assessment u/s 153C - since petitioner has filed a return, no best judgment assessment u/s 144 of the Act could have been passed -...

7. Validity of order u/s 92CA - time limit for passing of the TPO order - period of limitation - despite the fact that the reference made to the Ld. TPO is valid, in...

8. Validity of order passed u/s 143(3) r.w.s. 92CA without passing draft order of assessment - eligibility of assessee - once TPO passed order u/s 92CA, assessee is an...

9. Allegation of corruption against the Assistant Commissioner (Assessment) - Irregularity in passing the assessment order - There can be no doubt with regard to the fact...

10. Validity of assessment order - best judgement assessment - Section 62 of GST for non filing of return - For reasons best known to the petitioner, the returns were not...

11. Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form...

12. TP Adjustment - Non follow procedure u/s.144C - Non referring to TPO - only draft assessment order passed - Draft assessment order cannot be treated as final assessment...

13. Validity of order passed by National Faceless Assessment Centre (NFAC) u/s 143 (3) read with Section 144-B - Requirement of preparing a draft assessment order u/s 144-B...

14. Validity of Assessment passed under Section 143(3) read with Section 144B - order was passed prior to the expiration of deadline prescribed for preferring a response -...

15. Validity of assessment order - Assessing Officer himself has not considered the assessment year 2008-09 as covered u/s 153C of the Act. The assessing Officer has issued...