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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Reopening of assessment - Escapement of Income - Non speaking ...

Income Tax

July 11, 2015

Reopening of assessment - Escapement of Income - Non speaking order - Non application of mind - if the factual aspects and the details are undisputed then the issuance of the notice itself was not called for and if it was not called for, it cannot be upheld. - HC

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  1. Tribunal having passed a completely non-speaking order displaying non-application of mind hindering judicial review to even ascertain that a law of question was involved - HC

  2. Reopening of assessment - assessments based on receipt of certain information from Investigation Wing invalid due to non application of mind by the A.O - AT

  3. Reopening of assessment - based on Investigation Wing report - apparently wrong facts in reasons - No primary independent enquiry - non-application of mind - notice u/s...

  4. Reopening u/s 147 - non disposing objections by AO before proceeding with the assessment by passing a speaking order - The re-assessment cannot be sustained

  5. Reopening of assessment u/s 147 - non disposal of the objections by the AO by passing speaking order - sufficient to quash re-assessment order

  6. Reopening of assessment u/s 147 - The inquiry at this stage is only to see whether there are reasonable grounds for the Income Tax Officer to believe and not whether the...

  7. Validity of Reopening of assessment u/s 147 - borrowed satisfaction - non independent application of mind - non-recording of specific details lead us to belief that...

  8. Reopening of assessment - mere information conveyed by DIT does not constitute to be a tangible material to re-assess the assessee company without any independent...

  9. Reopening of assessment - belief of escapement of income - reopening merely on the information received from the Investigation Wing of the Department, i.e., just on...

  10. Reopening of assessment u/s 147 - bogus accommodation entries receipts - What perplexes us as much as the assessee was perplexed is how can a company provide bogus entry...

 

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