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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Reopening of assessment - validity of notice - reopening of ...

Income Tax

October 9, 2015

Reopening of assessment - validity of notice - reopening of assessment by the Assessing Officer for the purpose of scrutiny of dividend income, capital loss or household expenses is not permissible. - AT

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

  2. Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger is not applicable - reopening of the case...

  3. Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

  4. Validity of reopening of assessment u/s 144/147 - AO can very well assess as well as reassess the ROI if it is so done - AT

  5. Validity of notice for reopening of assessment – Reason to believe - Remedial actions indicated could not be said to be satisfying the requirement of having held the belief - HC

  6. Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by...

  7. Reopening of assessment - Merely, because the audit report has opined that certain expenses were not allowable does not entitle the Assessing Officer to issue a notice u/s 148 - HC

  8. 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

  9. Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of...

  10. Validity of assessment order - demand notice for lack of jurisdiction in the Assessing Officer - writ petition dismissed on account of availability of alternative remedy.

 

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