Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Validity of notice issued u/s 153C/143(3) - amalgamated company ...

Income Tax

May 20, 2015

Validity of notice issued u/s 153C/143(3) - amalgamated company - According to the AO, M/s Micra India Pvt. Ltd. was still in existence. Clearly, this was a case where the assessment was contrary to law, as having being completed against a non-existent company - HC

View Source

 


 

You may also like:

  1. Approval of the Government of India has been accorded for setting up of an industrial park by M/s Romell Real Estate Pvt. Ltd.

  2. Tribunal has the power to extend stay beyond the period of 365 days - decision of the Division Bench in Haldiram India Pvt. Ltd. overruled - HC(FB)

  3. Income recognition - income accrued - assessee received consultancy fees from UG Hospitals Pvt. Ltd.for the term of five years - assessee’s reliance of AS-9 issued by...

  4. Validity of converting the “limited scrutiny” into “complete scrutiny” - The tribunal found substance in the claim of the AR that the A.O had clearly exceeded his...

  5. Service of notice - initiation of CIRP - in the present case, the Bill / Invoice was raised against, M/s Flywheel Logistics Private Limited, whereas the mandatory demand...

  6. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

  7. Validity of reopening of assessment - assessment proceeding u/s 143(3) r.w.s. 153C of the Act was completed - When assessment is completed u/s 143(3) or u/s 144 of the...

  8. Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the...

  9. Initiation of CIRP - Proxy of Corporate Debtor - two separate entities - whether any admission or communication sent by SNG Developers Ltd. can be considered as being...

  10. Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

 

Quick Updates:Latest Updates