Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    TDS u/s 194H - Higher rate of TDS @20% in absence...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Detention Order under COFEPOSA - legal heirs of...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     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 notice for reopening of assessment – Reason to ...

Income Tax

June 7, 2014

Validity of notice for reopening of assessment – Reason to believe - Remedial actions indicated could not be said to be satisfying the requirement of having held the belief - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Reassessment - Validity of notice u/s 148 of the Act – Reason to believe – The material found in post search enquiries could form a “reason to believe“ that income had...

  2. Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by...

  3. Reopening of assessment u/s 147 - reasons to suspect OR reasons to believe - Power u/s 147 cannot be exercised merely on reason of suspicion but there should be reason to believe.

  4. Validity of re-assessment notice - The reasons to believe were recorded after the order passed by the Commissioner (Appeals) - revenue is in appeal against the order -...

  5. Validity of Reopening of assessment u/s 147 - requirement of recording of “reasons to believe” - validity of jurisdiction assumed by the AO for reopening the case of the...

  6. Income escaping assessment u/s/ 147 - The requirement of law is “reason to believe“ and not “reason to suspect“. In the present case Since the reasons to believe...

  7. Reopening of assessment u/s 147 - Reopening based on audit objections - reasons to believe - High Court observed that, reopening an assessment beyond four years requires...

  8. Reopening of assessment u/s 147 - reason to believe - Claim of deduction on account of payment made to settle a class action suit - AO observed the same as in the nature...

  9. Validity of Reopening of assessment - “tangible material” as may ever give rise to a “reason to believe" - Reliance on the Report of the Justice M.B. Shah Commission -...

  10. Reopening of assessment u/s 147 - Validity of reasons to believe - No linkage of the assessee has been established with the information received from investigation wing...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Levy of penalty u/s 271(1)(c) - Denial of exemption of capital gains u...
H: Denial of benefit u/s 115BAA - while filling its return of income as i...
H: Assessment order passed u/s 153A - valid approval granted u/s 153D or ...
H: Computation of short term capital gain - allowable expenditure u/s. 48...
H: Disallowance u/s 36(1)(vii) - bad debt claim in respect of identified ...
H: Validity of assessment passed w/o intimating u/s 143(1) - Denial of ex...
H: Refund Of excess amount of duty paid on short shipped quantity - Valua...
H: Import of road construction machines - Benefit of exemption - Actual u...
H: Transaction value - Valuation (Customs) - Special or abnormal discount...
H: Challenging the assessment of Bill of Entry - Benefit of concessional ...
H: Violation of principles of natural justice - denial of cross-examinati...
H: Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver...
H: Liquidation of the Corporate Debtor - Application seeking extension of...
H: Non-payment of service tax - Double Taxation - Service receiver had al...
H: Interest liability - seeking waiver of interest since the payment of s...
A: A simplified GST guide designed for commission agents and brokers.
A: Delhi HC issued notice to decide on the taxability of providing corpor...
A: WAIVER OF INTREST UNDER SECTION 234A, 234B AND 234C OF INCOME TAX ACT, 1961
A: Rs. 3731 Crore Penalty Demand from the employees set aside
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
F: Input Tax Credit
F: Bill To a Overseas Company Supply of goods Locally
F: iterest liability
C: Extension of due date for filing of Form No. 10A/10AB under the Income...
N: Export of 2,000 MT of White Onion under Code 0703 10 19
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT