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 September 2021 Year 2021 This

Best judgement assessment u/s. 144 r.w.s.147 - additions towards ...

Income Tax

September 13, 2021

Best judgement assessment u/s. 144 r.w.s.147 - additions towards unaccounted professional charges received from Hospitals in cash - Assessing Officer has erred in making additions towards unaccounted professional charges received in cash from Apollo Hospitals on the basis of statement of a third party, without providing opportunity of cross-examination to the assessee - AT

View Source

 


 

You may also like:

  1. 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 -...

  2. Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC

  3. Reopening of assessment u/s 147 - The High Court observed that, the expression “accommodation entry” and “bogus financial transaction” in the recorded reasons are not...

  4. Role of AO as adjudicator in making the computation - Assessment made u/s 147 r.w.s. 144 and 144B - It is clear that the Parliament intended the AO to be both...

  5. Rejection of the books of accounts - best judgment assessment u/s 144 - addition of the sales made in cash on account of unexplained cash credit u/s 68 - While the...

  6. 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...

  7. Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act

  8. Best judgment assessment u/s 144 - additions towards unexplained money u/s. 69A r.w.s.115BBE - - In no case can the Tribunal be taken as a forum for an appellant who, as...

  9. Validity of Assessment order - void ab-initio or not - assessment u/s.144 - despite many opportunities, the assessee did not respond to the AO. That even before making...

  10. Validity of Penalty u/s 271D and u/s 271E - Penalty proceeding as independent of the assessment proceeding - absence of satisfaction recorded in the reassessment u/s 147...

  11. Best judgment Assessment u/s 144 read with section 147 - non issuance of notice u/s 143(2) - Once the language of the statute is plain, simple, clear and unambiguous,...

  12. Assessment u/s 147, when the assessment u/s 142(1)(a); 143(3); or 144 has not been done – Without passing the assessment order, there is no occasion to pass the...

  13. Best judgment assessment u/s 144 - addition u/s 68 - The learned CIT(A) ought to have stepped into shoes of the AO to compute income chargeable to tax due to non...

  14. Validity of notice proposing for Best Judgement assessment u/s 144 - Failure to file ITR in response to notice u/s 148 r.w.s. 142(1) due to medical reasons and recovery...

  15. Best Judgement assessment u/s 144 - Estimation of income - The Assessing Officer issued notices under section 143(2) as well as various notices issued under sections...

 

Quick Updates:Latest Updates