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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Cancellation of protective assessment – The protective ...

Income Tax

January 25, 2014

Cancellation of protective assessment – The protective assessments are liable to be quashed if the substantive assessments got confirmed - AT

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  1. Penalty proceedings u/s 271(1)(c) - protective assessment - there can be a protective order qua assessment, there cannot be a protective order in respect of penalty - HC

  2. Protective assessment converted as substantive assessment – when there are two assessments, one on protective basis and other on substantial basis, it is always...

  3. The concept of protective assessment also becomes important in a situation where the addition on substantive basis is deleted and in such an event, protective assessment...

  4. Protective assessment - no addition can be made in the hands of the assessee - the protective addition made in the hands of the assessee for these three assessment...

  5. Validity of assessment u/s 153A - Non issuance of notice U/s 143(2) - Protective assessment - the assessment has been made on a protective basis, but, it is not clear...

  6. Protective assessment/addition - No substantive assessment/addition in the hands of other assessee - It is therefore a case where no substantive additions have been made...

  7. Jurisdiction by AO to suo-moto convert protective assessment into substantive assessment post completion of original assessment proceedings - Once the ld CIT(A) was...

  8. Determination of tax liability - It is a settled position of law that the Revenue cannot insist on recovering the tax on protective assessment of income - AT

  9. Reopening of assessment u/s 147 - protective addition - Neither at the time of recording the reasons, nor at the time of framing the assessment, AO was’nt sure about...

  10. Allowable expenditure under Section 37(1) - protective assessment / additions - The question of making protective demand based on the assessment of the person who paid...

 

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