Protective assessment converted as substantive assessment – when ...

Income Tax

February 20, 2014

Protective assessment converted as substantive assessment – when there are two assessments, one on protective basis and other on substantial basis, it is always advisable to adjudicate both the issues simultaneously - AT

View Source

← Previous Next →

Protective assessment converted as substantive assessment – when ...

Income Tax

February 20, 2014

You may also like:

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

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...

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...

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...

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

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

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...

Protective assessment - Addition in the hands of the Assessee Firm on protective basis - since the substantive addition has not been survived on account of being time...

Validity of Addition on protective basis - Although, there is no provision in the Income Tax Act authorizing the levy of income tax on a person other than whom income...

Protective assessment - tribunal quashed the order of protective assessment - In all fairness, the Tribunal ought to have decided the application filed for deferment by...

Quick Updates: