Scope of Section 153C - whether it enables the assessing officer ...

Income Tax

February 2, 2015

Scope of Section 153C - whether it enables the assessing officer to issue notice to third parties, on the basis of the satisfaction - matter remitted back for ascertaining facts - HC

View Source

← Previous Next →

Scope of Section 153C - whether it enables the assessing officer ...

Income Tax

February 2, 2015

You may also like:

Whether reopening of assessment u/s 147 is permissible on the basis of audit report - The Assessing Officer did not commit any jurisdictional error in issuing the notices - HC

Validity of assessment order - Assessing Officer himself has not considered the assessment year 2008-09 as covered u/s 153C of the Act. The assessing Officer has issued...

Inter-state sale or not - levy of penalty - The third party having not appeared before the Assessing Officer, the question of drawing adverse inference against the...

Additions on the basis of material seized during the search in case of third party without adhering to the provisions of section 153C - The tribunal found that the AO...

Recovery of service from third party - within two days of issuance of show cause notice, the respondents issued recovery orders against the customers of the petitioners...

Since notice u/s 153C of the Act is always issued by the AO of the other person and not by the Assessing Officer of the searched person, the sentence that “notices are...

Assessment u/s 153C - Satisfaction Note for issue of notice u/s 153C - the recovery of the annual report and the share certificate of the Petitioner from premises of...

Validity of consolidated Notice issued u/s 153A r.w.s. 153C/143(2) - Under these sections, the Assessing Officer cannot issue consolidated notices for different...

Assessment u/s 153C - satisfaction on the basis of the borrowed information - It is true that the supreme Court has made the said observations while considering the...

Validity of show cause notice - the charges of wheeling/transmission received by the Petitioners from allowing the use of its facilities by third parties - notice stayed.

Quick Updates: