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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Notice u/s 148 - The court while considering a challenge to the ...

Income Tax

August 10, 2013

Notice u/s 148 - The court while considering a challenge to the reopening of assessment can always examine the existence of the belief but the sufficiency of the reasons for the belief cannot be investigated by the court. - HC

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  1. Challenging reopening of assessment - notice u/s 148 - the basis of the order is completely different from the reasons recorded for reopening the assessment which is...

  2. Validity of reopening of assessment - clandestine and unaccounted sales - The High Court reviewed a petition challenging the rejection of objections to a notice for...

  3. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

  4. Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

  5. Reopening of assessment u/s 147 - The High Court noted that the issue of disallowance under Section 14A of the Act had been thoroughly examined during the original...

  6. Reopening of assessment u/s 147 - bogus purchases - to what exact income had escaped assessment may be open for argument, nevertheless, would not be a ground to quash...

  7. Reopening of assessment - expenditure has wrongly been allowed - reopening of the assessment completed under section 143(1) by issue of a notice under section 148 was valid - HC

  8. Validity of reopening of assessment - proceeding u/s 147 initiated on the basis of satisfaction note recorded u/s 153C - curable defect u/s 292B - not challenging before...

  9. Re opening of assessment - once the claim was fully examined, power of reopening was simply not available. - HC

  10. Reopening of assessment u/s 147 - second re-assessment notice u/s 148A - The High Court noted that the petitioner did not challenge the earlier re-assessment order dated...

 

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