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 February 2023 Year 2023 This

Provisions relating to reassessment proceedings - Period of ...

Income Tax

February 4, 2023

Provisions relating to reassessment proceedings - Period of limitation for issue of notice u/s 148 shall exclude period where requisition u/s 132A has been made after 15th March of any FY.

View Source

 


 

You may also like:

  1. Amendment to Section 148 vide Finance Act, 2006 - Period of limitation as specified u/s 143(2) is not application for reassessment proceedings..... - HC

  2. Whether a new claim can be made in the reassessment proceedings – In the reassessment proceedings the assessee was not entitled to claim deductions under Section 80J - HC

  3. Reopening of an assessment beyond 4 years - issue of bogus purchases - specific and concrete information available with the AO - Reassessment proceedings sustained -...

  4. Reopening of assessment u/s 147 - Initiation of reassessment proceedings, u/s.148 of the Act and issued notice to the assessee was based on valid reason on the strength...

  5. Reassessment proceedings against company insolvent/dissolved - The court held that any tax notices for hearing appeals related to reassessment orders issued after the...

  6. Initiation of penal provisions after expiry of 5 years - The period of five years has been held to be reasonable period for initiating penalty proceedings - proceedings...

  7. Validity of reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued by the AO for taking case under scrutiny - The Tribunal meticulously examined...

  8. Assessment proceedings relating to AY 1988-89 - Date of remand back by ITAT to AO 5.7.1994 - No fresh assessment thereafter by the AO - Period of limitation - Section 153(2A) - HC

  9. Initiation of proceedings of reassessment - pendency of proceedings under the Act do not exist - after more than 7 years, on the basis of objection of audit para, the...

  10. Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before...

 

Quick Updates:Latest Updates