Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Revised ITR-3 Form Introduced for AY 2025-26,...     TaxTMI    SEBI Amends Stock Exchange Rules: Cooling-Off...     TaxTMI    Trustees Now Required to Disclose Litigation and...     TaxTMI    Customs Mutual Administrative Assistance Expanded:...     TaxTMI    RBI Extends Diamond Dollar Account Qualification...     TaxTMI    Firm's Multi-State Registration Sparks Legal...     TaxTMI    Technical Filing Glitch Overturned: GST Appeal...     TaxTMI    Landmark GST Ruling: Petitioners Win Right to...     TaxTMI    Government Revokes Import Duty Exemptions Under...     TaxTMI    GST Notifications on COVID-19 Deadline Extensions...     TaxTMI    Gold and Silver Import Regulations Updated: 13...     TaxTMI    Government Clarifies Tax Treatment for Co-Insurance...     TaxTMI    Procedural Flaws Invalidate GST Tax Order, Restore...     TaxTMI    GST Registration Cancellation Upheld: Failure to...     TaxTMI    Contractual Delay Penalties Upheld: Liquidated...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Validity of reopening of assessment u/s 144/147 - AO can very ...


Reopening Tax Assessment: Authority of Assessing Officer u/ss 144 and 147 of Income Tax Act Explained.

June 4, 2014

Case Laws     Income Tax     AT

Validity of reopening of assessment u/s 144/147 - AO can very well assess as well as reassess the ROI if it is so done - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Reopening of assessment u/s 147 - Disallowance u/s 14A - If at all he has considered, he has not even passed the assessment order by ignoring the provisions of law, i.e....

  2. Formation of belief by the Assessing Officer that income has escaped assessment is the crux of the reopening provision. The reasons recorded must be based on tangible...

  3. Validity of reopening of assessment u/s 147 - Addition u/s 68 - The function of the assessing authority at this stage is to administer the statute and what is required...

  4. Reopening of assessment u/s 147 - Mere production of books of account and the details by the assessee are one aspect of the matter and even with reference to such books...

  5. Reopening of assessment u/s 147 - The requirement of section 147 of the Act is the Assessing Officer has reason to believe that income chargeable to tax has escaped...

  6. Reopening of assessment u/s 147 - concept of change of opinion - In cases where the return of an assessee is accepted without scrutiny, the assessing officer enjoys a...

  7. Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after...

  8. Reopening of assessment u/s 147 - Once a query has been raised by Assessing Officer through the assessment proceeding and the assessee has responded to that query, it...

  9. The Appellate Tribunal examined the reopening of assessment u/s 147 beyond the limitation period, involving the addition of cash deposits in the assessee's savings bank...

  10. Section 147 allows reopening of assessments in exceptional cases where the Assessing Officer has reason to believe income has escaped assessment. Concluded assessments...

  11. Reopening of assessment u/s 147 - looking to the scope of section 147 as also sections 148 to 152 of the Act, even if scrutiny assessment has been undertaken, if...

  12. Validity of Assessment u/s 153C - Reopening of assessment u/s 147 - In view of such glaring fact covering huge racket of providing accommodation entries of issuing bogus...

  13. The case pertains to the reopening of assessment u/s 147/148 of the Income Tax Act due to undisclosed cash deposits in the assessee's bank accounts. The key points are:...

  14. The Assessing Officer (AO) reopened the assessment solely based on the information from a survey conducted by the Sales Tax Department, without independently examining...

  15. Reopening of assessment u/s 147 - necessary conditions for initiating and completion - the reopening of the assessment made by the learned assessing officer is not on...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
T: Online Gaming Winnings Now Subject to Flat 30% Tax Rate Under New Inco...
T: Virtual Digital Assets Face Strict 30% Tax Rate with No Deductions or ...
F: Tax Return Error? Pay Differential Amount via DRC-03 Immediately to Pr...
A: NGOs Can Secure Tax Benefits Through 12A and 80G Registrations, Enabli...
A: GST Appellate Tribunal Introduces Mandatory Online Filing and Enhanced...
A: Business Partners Clash Over Solar Project Settlement, Insolvency Appl...
A: One Person Company Must File Annual Returns Timely to Avoid Penalties ...
A: Cyber Insurance: Shielding Businesses from Digital Risks with Comprehe...
A: Cyber Insurance: Shielding Businesses from Digital Threats with Compre...
A: Green Supply Chain Strategies Unlock Cost Savings and Environmental Be...
A: Gati Shakti Plan Targets 8% Logistics Cost, Boosts National Competitiv...
A: Transforming Lifestyle Choices: Zero Waste Living Empowers Individuals...
A: Transforming Organic Waste into Nutrient-Rich Soil Through Innovative ...
A: Municipalities Must Redesign Concrete Walkways into Eco-Friendly, Perm...
A: Green Pathways Outperform Concrete in Ecological Benefits, Offering In...
A: Sustainable Mobility: One Car-Free Day Weekly Can Slash Carbon Emissio...
A: Cloth Bags: Empowering Citizens to Combat Plastic Pollution and Protec...
H: Procedural Defect Leads to Invalidation of Tax Assessment Order, Manda...
H: Judicial Resolution Enables Export Tax Refund Despite Minor GST Number...
H: Workmen's Gratuity Claims Upheld as Legitimate Operational Debt, Corpo...
H: High Court Validates Arbitral Award, Confirms Arbitrator's Reasoning a...
H: Interim Relief Granted: GST Tariff Dispute Halts Recovery Proceedings ...
H: Legal Heir Wins Challenge to GST Tax Liability Order After Procedural ...
H: Tax Assessment Order Invalidated: Procedural Delays Breach Statutory T...
H: Tax Evasion Challenge Rejected: Delayed Response and Procedural Lapses...
H: Tax Demand Order Nullified: Procedural Flaws and Official Misconduct E...
H: Statutory Interpretation Limits Compound Interest Claim Under Section ...
H: Depreciation on Securities and Pension Fund Contributions Upheld, Reve...
H: Tax Dispute Resolved: Stock Conversion, Commissions, and Share Transac...
H: Tax Regime Option Upheld: Assessee's Previous Year's Form Validates Ne...