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 November 2015 Year 2015 This

Reopening of assessment - misconception of law - assessee has ...

Income Tax

November 29, 2015

Reopening of assessment - misconception of law - assessee has not followed the due procedure which is required to be followed for the purpose of challenging the notice under section 148 of the Act and has avoided filing return on income - petition dismissed - HC

View Source

 


 

You may also like:

  1. Termination of contract - non-performance of the contract - the termination of the contract was illegal and without following due procedure as required under the...

  2. Reopening of assessment u/s 147 - Notice issued beyond the period of limitation - in view of the fact that 01.04.2018 was a Sunday, thus, for all purposes, notice was...

  3. Violation of Central Excise procedures - CENVAT credit - It is settled law that for failure to follow the procedures, cenvat credit cannot be denied - AT

  4. Reopening of assessment - earlier CIT (Appeals) has quashed the notice - there is no bar against reopening the assessment once again on the same grounds after following...

  5. Interest payable on delayed payment of taxes - section 50 read with section 75(12) of JGST Act - The Respondents have failed to follow the procedure prescribed in law...

  6. Reopening of assessment u/s 147 - service of notice by affixture was done at the wrong address - notice served to the assessee not in accordance with the procedure -...

  7. Refund on TDS made - - there is a detailed procedure that has to be followed for the purposes of getting a refund of T.D.S amounts erroneously paid - HC

  8. Validity of assessment u/s 144B - Revenue ought to have been given some leverage to correct themselves - the High Court ought to have remanded the matter to the AO to...

  9. Order passed by the AO u/s 143 (3) read with section 144C (1) titling it as “Draft Assessment Order” - AO while passing the impugned order, issued the demand notice u/s...

  10. Reopening of assessment u/s 147 v/s assessment u/s 153C - proceedings initiated u/s 132 - The correct course of reassessment is under section 153C not under section 147...

 

Quick Updates:Latest Updates