Home Highlights January 2014 Year 2014 This

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1. Non consideration of objections to the draft assessment order u/s 144 - since the objections were well within time, the action of the AO in proceeding with the final...

2. Assessment order passed u/s 144C(2) - The assessee did not file the objections before the DRP within the prescribed time and therefore, the objections are not...

3. Validity of assessment order u/s 144C - petitioner filed objection to the draft assessment order well within the time of thirty days before the DRP - The High Court held...

4. Validity of the final assessment order due to non-service of the Dispute Resolution Panel’s (DRP) directions - AR candidly admitted before the Tribunal that, on the...

5. Assessment u/s 144C - It is not in dispute that if no directions are issued, AO need not wait u/s 144C (13). However, the fact remains that once objections are filed...

6. Assessment u/s 144C - Royalty receipt - income from distribution of software licenses and providing support services - AO has not followed the directions of the DRP and...

7. TP adjustment - AO/TPO has not followed direction of DRP - As per section 144C(13) the AO is bound to pass the final assessment order in conformity with the direction of...

8. AO had no jurisdiction to frame the final assessment order on 27.01.2020 u/s. 144(3) of the Act, since he was divested of jurisdiction to pass final order between...

9. Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

10. Assessment u/s 144C(13) in pursuant to the directions of DRP - In the case in hand, the direction for verification as issued were colourable and the Latin maxim “Quando...

11. Maintainability of appeal before the CIT(A) u/s 246A - interlocutory order disposing off objections filed by assessee against reopening of the concluded assessment u/s...

12. Validity of Proceedings u/s 144C - Eligible assessee - Original ITR filed declaring the status as "Resident" - In the revised ITR the status declared as "Non-Resident" -...

13. Since it was the choice of the assessee as to whether to file an objection before the DRP or to pursue the normal channel of filing appeal against the assessment order...

14. Validity of assessment order passed u/s 144C - due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of...

15. Opting out of scheme of compound levy / composite method of taxation on ground of closure of business - scheme once opted can be withdrawn only within the framework of...