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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Addition made u/s 69C – Reference made to DVO u/s 142A - If the ...

Income Tax

April 4, 2014

Addition made u/s 69C – Reference made to DVO u/s 142A - If the intention of the Legislature to include unexplained expenditure as contemplated in Sec.69C of the provision of Sec.142A should have been specifically mentioning the same - AT

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  1. Validity of making a reference to the DVO u/s 142A - unexplained expenditure u/s 69C - ejection of books of accounts is a pre-condition for making a reference to DVO and...

  2. Addition u/s 69C - asessing authority could not have referred the matter to the DVO without the books of account being rejected - additions deleted - AT

  3. Addition made u/s 69 - reference to DVO - reference to valuation cell u/s. 142A can be made during the course of assessment and reassessment and not for the purpose for...

  4. Addition made u/s 69C - Unexplained huge expenditure to earn Agriculture income - once the assessee has not made any investment, the addition made u/s 69C of the Act is illegal.

  5. Investment in purchase of property - addition on basis of valuation report of DVO u/s 142A - The provisions of section 142A of the Act are applicable only when the...

  6. Reference of matter to the Valuation Cell u/s 142A - There is no merit in the Department’s contention that the extant section 142A is applicable retrospectively. The...

  7. Before making reference to the DVO for estimating the cost of investment in the construction of property, the books of account maintained by the assessee in this regard...

  8. Validity of petition u/s 153C of the Act - Validity of Reference made to DVO – writ petition cannot be entertained in view of the availability of statutory remedies - HC

  9. Unexplained investment u/s. 69 - DDIT (Inv.) could not have referred the question of cost of construction/valuation of the assessee’s building to the Valuation Officer...

  10. Addition u/s 69B - there is no evidence other than the report of the DVO and, therefore, the same cannot be relied upon for making an addition - no addition - HC

 

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