Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 287 - DELHI HIGH COURT

2016 (3) TMI 287 - DELHI HIGH COURT - TMI - Revise return - jurisdiction of AO to ignore the revised return and proceed on the basis of original return - CIT(A) held that AO had no jurisdiction to proceed with the original assessment.AO did not have jurisdiction in view of the revised return in which the disclosed income was shown as ₹ 41,31,510/- which was more than ₹ 10 lakhs, the monetary limit placed by the Central Board of Direct Taxes ("CBDT").

Held that:- Revenue's .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

te Tribunal ("ITAT") in ITA No. 3267/Del/2013 for the Assessment Year ("AY") 2009-10. 2. The Assessee, a resident of Mumbai, filed her return of income on 30th July 2009 declaring an income of ₹ 2,95,400/-. Noticing a mistake in the return, the Assessee filed revised return on 13th July 2010 declaring an income of ₹ 41,31,810/- claiming a refund of ₹ 25,892/-. 3. In relation to the said return, the Income Tax Officer, Ward 48(1) New Delhi issued notice under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version