Home Highlights January 2015 Year 2015 This

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1. Validity of notice for reopening of assessment u/s 147/148 - merely because subsequently another decision of the Co-ordinate Bench of the ITAT is noticed by the AO,...

2. Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court...

3. Merely because the claim was not processed during the scrutiny assessment or that such claim was perhaps legally not sustainable, would not vest the jurisdiction in AO...

4. Reopening of assessment - Jurisdiction of AO - AO, Mumbai who has issued the notice u/s 148 was not having jurisdiction as only AO, Dehradun was having the jurisdiction...

5. Reopening of assessment u/s 147 - AO jurisdiction in issuing notice - Once the territorial jurisdiction of respondent no.1 is admitted by the petitioner, there existed...

6. 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...

7. Judicial discipline - Where facts and law in a subsequent assessment year are the same, no authority whether quasi judicial or judicial can generally be permitted to...

8. Validity of Assessment u/s 153C - Notice issued by any officer other than jurisdictional AO - the entire conspectus of the case, it appears that the AO had recorded the...

9. Jurisdiction of AO u/s 142(1) - once AO has arrived at conclusion that the jurisdiction is vested with him, the provisions of Section 127 are not attracted, unless...

10. Validity of policy decision - Imposing prohibition on export of Shark fins of all species of Shark - The rationality of the decision cannot be adjudged on a proof of...

11. Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of residential address of the assessee - The Appellate Tribunal admitted the additional ground raised...

12. The provisions of sub-section (5) that vest concurrent jurisdiction in more than one officer, will have to be seen and read with Section 124(4) only and do not...

13. Reopening of assessment u/s 147 - transfer of case u/s 127 - jurisdiction of AO for reassessment - the issue to lack of jurisdiction can be raised at any stage in a case...

14. Non-speaking order - Once the litigant before the Tribunal placed reliance upon the decision of the a coordinate Bench of the Tribunal, then a speaking order would...

15. Original Jurisdiction of Apex Court - Original jurisdiction in this Court has to be vested in law. Unless it is so vested and the Court assumes, the court really...