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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Revision order - change of heart - a revision order can only be ...

Income Tax

January 28, 2015

Revision order - change of heart - a revision order can only be passed on the ground on which the assessee has been given reasonable opportunity of being heard, and as it is not open to Commissioner to set out one reason for revising the order but actually revise the order on some other ground. - AT

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  3. Addition u/s 68 - non consideration of evidence - it is apparent that specific issue relating to the documents furnished by the assessee has not been addressed by the...

  4. Validity of remand of matter to the AA to pass fresh order - It is settled principles of law that every decision is to be supported by reasons inasmuch as reasoning is...

  5. Revision u.s 263 - assessment order passed pursuant to the revisionary order has resulted in reduction of tax liability - not prejudicial to the interest of the Revenue...

  6. Revision of an order passed after remand back of the order by the Commissioner (appeal) to the adjudicating authority - action of revision is not correct as per law - AT

  7. Revision u/s 264 - application for revision was rejected because it was not accompanied by the requisite fee of Rs.500/- An opportunity should be given to cure the same - HC

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