Validity of reassessment u/s 147 of the Act – Income escapement ...

Income Tax

March 25, 2014

Validity of reassessment u/s 147 of the Act – Income escapement – Computation of cost of construction - inclusion of cost towards common area - excess claim of expenditure - decided in favor of revenue - AT

View Source

← Previous Next →

Validity of reassessment u/s 147 of the Act – Income escapement ...

Income Tax

March 25, 2014

You may also like:

Validity of re-reassessment u/s 147 - scope of section 292BB - non-issuance of notice u/s 143(2) is not a procedural irregularity, the same cannot be cured u/s 292BB

Validity of reopening of assessment u/s 147 - assessee has prepared two balance sheets for this period under consideration. - order of reassessment sustained - HC

Reopening of assessment u/s 147 - Plainly, in the facts as noted above, no sanction was required to be obtained at the stage of initiation of reassessment proceedings....

Validity of reassessment proceedings u/s 147/148 - Unexplained cash credit and application of section 115BB - The ITAT while upheld the reassessment proceedings sicne AO...

Validity of Reopening of assessment u/s 147 - eligibility of reasons to believe - initiation of reassessment proceedings u/s.147 of the Act, issuance of notice u/s.147...

Validity of the assessment order passed u/s 147 r.w.s. 143(3) - post search assessment - in the case on hand the pending reassessment proceedings u/s 147 got abated by...

Reassessment u/s 147 - The full and true disclosure of the assessee is not in doubt - The ‘recording of reasons’ is mechanical and robotic and the mandate u/s 147 has...

Reopening of assessment - belief of escapement of income - reopening merely on the information received from the Investigation Wing of the Department, i.e., just on...

Validity of reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued by the AO for taking case under scrutiny - The Tribunal meticulously examined...

Validity of the order passed u/s 147 - insufficient reason to believe - There is no basis mentioned in the reasons for the belief of the Assessing Officer that the...

Quick Updates: