Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Addition u/s 69A - AO has to bring the summons proceedings to a ...

Income Tax

May 22, 2014

Addition u/s 69A - AO has to bring the summons proceedings to a logical conclusion - Merely because summoned person did not respond, cannot be held against assessee - AT

View Source

 


 

You may also like:

  1. Addition made towards bogus purchase of sulphur and cement - suppliers have been produced before the Learned AO under summons proceedings u/s 131 - Just because the...

  2. Service of SCN - jurisdiction for the audit department to issue a notice called spot memo - it is not clear as to why different wings of the very same department have...

  3. Addition u/sec. 69A - receipt of on-money - it is an admitted fact that no money was found at the time of survey conducted u/sec. 133A, however, certain information was...

  4. Notice u/s 148 - AO has not recorded any reasons for re-assessment proceedings and merely acted on the borrowed satisfaction recorded by another AO without jurisdiction...

  5. Addition u/s 69A - entries are recorded in the assessee’s books of account - it is evident that the AO has not made out a case calling for an addition under section 69A...

  6. Addition u/s 68 - unexplained credit/receipt - bogus receipt towards share capital and share premium - The suspicion entertained on bona fides has not been carried out...

  7. Applicability of special tax rate u/s 115BBE - income surrendered in search and seizure operation u/s 132 and offered in the return of income - Admittedly, assessee has...

  8. Inquiry proceedings / summons under service tax - It would be appropriate to direct the petitioner to cooperate with the on-going enquiry, appear before the respondent...

  9. Addition u/s 69A - ambit of the word "owner" and "valuable article" for the purpose of additions as Unexplained money, etc - Apex court explained the scope in a detailed...

  10. Continuation of proceedings against the legal heirs of a deceased - summons issued to petitioner - no machinery provision in the Customs Act, 1962 has been brought to...

 

Quick Updates:Latest Updates