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AO cannot re-open assessment merely for non filing of ITR unless the total income is exceeding maximum amount which is not chargeable to tax    *    Goods and GST Bill passed    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    determination of assessable value for job work transaction    *    CENVAT CREDIT    *    Excise Cenvat credit on Electricity Power bill    *    Applicability Of Service tax on Liquidated Damages    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    GLOW SIGN AND HOARDING    *    Service tax exemption for transportation of life saving medicines    *    Regarding cenvat credit on service tax on rent a cab    *    Potato Chips as Namkeen    *    Central Excise Exemption of ₹ 150 Lakhs    *    Cenvat credit on water treatment plant    *    Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - Tri    *    CENVAT credit demo cars capital goods input nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - Tri    *    Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - Tri    *    Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the executive, at the same time, provided for sufficient guidelines and safeguards so that such discretion does not convert into arbitrary or discretionary exercise of powers - HC    *    Strengthening Our Debt Markets (Dr. Raghuram G. Rajan, Governor - August 26, 2016 - at Annual Day Address to Foreign Exchange Dealers Association of India, Mumbai)    *    Violation of Clause 49 of the Listing Agreement - whole Time Director chaired the Audit Committee Meeting - levy of penalty of ₹ 5 lac cannot be said to unreasonable or excessive - SAT    *    Tribunal was right in confirming the set-off of MAT Credit under Section 115JAA brought forward from earlier years against tax on total income including surcharge and education cess instead of adjusting the same from tax on total income before charging such surcharge and education cess - HC

Income Tax Case Laws - Section: 292BB

Home Case Index Income Tax Sections List
Cases for Section: 292BB
Showing 1 to 15 of 67 Records
  • 2016 (8) TMI 114 - GUJARAT HIGH COURT

    Reopening of assessment - Assistant Commissioner jurisdiction to issue notice - Held that - Assistant Commissioner, Circle 5(2) had no jurisdiction to assess the petitioner. She could not have issued notice for reassessment. This is not a mere irregu... ... ...

  • 2016 (5) TMI 725 - ALLAHABAD HIGH COURT

    Deeming provision of Section 292BB - distinction between the issuance of notice and the service of a notice - notice after expiry period - Held that - Section 292BB uses the words service of notice . The Division Bench after taking notice of the same... ... ...

  • 2016 (4) TMI 258 - MADRAS HIGH COURT

    Revision orders u/s 263 - order passed against a dead person - Held that - The contention of the Department loses sight of one important distinction between a case where the proceedings are initiated against a person, who is alive, but continued afte... ... ...

  • 2016 (3) TMI 719 - ITAT KOLKATA

    Revision u/s 263 - whether order passed by the ld. CIT on the dead person is not valid? - Held that - As find from reply letter dated 27-01-2015 before the ld.CIT in response to show cause notice issued u/s 263 of the Act, the assessee herein had spe... ... ...

  • 2015 (12) TMI 505 - ITAT DELHI

    Reopening of assessment - officer jurisdiction to issue the notice - Held that - The words used in Section 147 of the Act are the Assessing Officer and which clearly means a particular officer who has the jurisdiction, over the case of a particular a... ... ...

  • 2015 (9) TMI 756 - DELHI HIGH COURT

    Reopening of assessment - Whether the ITAT was correct in holding that since notice under Section 148 was not served on the Assessee in accordance with law, the re-assessment made consequent thereto was without jurisdiction and liable to be quashed? ... ... ...

  • 2015 (9) TMI 965 - DELHI HIGH COURT

    Non service of notice under Section 143(2) - Held that - The Court finds that the question of law stands covered against the Revenue by the decision of the Supreme Court in ACIT v. Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA) where the S... ... ...

  • 2015 (11) TMI 646 - PUNJAB & HARYANA HIGH COURT

    Validity of assessment in the status of HUF - Held that - The fact that the assessee himself had filed the return in the status of HUF coupled with the provisions of Section 292BB of the Act, the Tribunal was not right in declaring the assessment ord... ... ...

  • 2015 (9) TMI 184 - ITAT AHMEDABAD

    Validity of assessment order passed under section 158BD - notice issued under section 158BD was issued upon a deceased person - Held that - Section 159(2) nowhere authorize the AO to take proceeding against the individual who has already expired, tha... ... ...

  • 2015 (8) TMI 620 - ALLAHABAD HIGH COURT

    Reopening of assessment - requirement of issuance of notice - exemption claimed by the assessee under Section 10(20) was not tenable as it was not a local authority within the meaning of Section 10(20) - ITAT allowed assessee s appeal - Held that - I... ... ...

  • 2015 (8) TMI 226 - ITAT BANGALORE

    Validity of reopening of assessment - non service of notice u/s. 143(2) before completion of the assessment u/s. 147 - DR relied on the provisions of section 292BB of the Act and submitted that non-issue of notice u/s. 143(2) within the time specifie... ... ...

  • 2015 (7) TMI 601 - ITAT BANGALORE

    Penalty u/s. 271(1)(c) - interest so earned by the assessee had not been offered to tax by the assessee in the returns of income filed for A.Ys. 2004-05 to 2008-09. Similarly, the assessee also did not declare interest received on SB account for A.Ys... ... ...

  • 2015 (7) TMI 83 - ITAT DELHI

    Reopening of assessment - whether the assessment framed without issuing the notice u/s 143(2) of the Act is a valid assessment? - Held that - Where notice u/s 143(2) of the Act is not issued to the assessee before framing the assessment u/s 143(3) of... ... ...

  • 2015 (6) TMI 6 - ITAT JAIPUR

    Restoration of original appeal - Rule 10 of Income Tax Rules regarding filing of affidavit - Claim of unlawful survey proceedings - A crude attempt to influence independent judgment process for petty professional ends - Held that - It may be pertinen... ... ...

  • 2015 (6) TMI 328 - RAJASTHAN HIGH COURT

    Notice under Section 143(2) - CIT(A) arrived at the conclusion that no notice under Section 143(2) was served upon the assessee on or before 30.9.2010, therefore, the process under the provision aforesaid was impermissible - Held that - So far as ser... ... ...

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