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 March 2016 Year 2016 This

Assessment u/s 147 - Time limit for completion of assessments ...

Income Tax

March 7, 2016

Assessment u/s 147 - Time limit for completion of assessments and reassessments u/s 153 - the draft Assessment order dated 30th March, 2015 is not sustainable being without jurisdiction. This for the reason that it has been passed without disposing of the objections filed by the Petitioner to the reasons recorded in support of their impugned notice. - HC

View Source

 


 

You may also like:

  1. Time barred assessment u/s 153 - Time-limit for completion of assessments and reassessments - HC excluded the period during which the draft assessment was forwarded to...

  2. Substitution of new section for section 153- Time limit for completion of assessment, reassessment and recomputation. - where an assessment is made on a partner of the...

  3. Validity of reassessment order passed u/s 147 - Since assessment order passed beyond the limitation period i.e. beyond the time limit of 60 days as per the Explanation 1...

  4. Assessment u/s 153A - Time limit for completion of assessments and reassessments - The contention that passing fresh assessment order pursuant to the Tribunal’s order...

  5. Assessment u/s 144C(13) - Time limit for completion of assessments and reassessments - Sub-section (13) to Section 144C, in my view, imposes a restriction on the...

  6. Substitution of new section for section 153- Time limit for completion of assessment, reassessment and recomputation. - the period for completion of assessment under...

  7. Validity of draft assessment order and final assessment order as barred by limitation u/s 153(2A) - Scope of the word “received” - Tribunal held the draft assessment...

  8. Validity of order u/s 92CA - time limit for passing of the TPO order - period of limitation - despite the fact that the reference made to the Ld. TPO is valid, in...

  9. Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft...

  10. Time limit for completion of assessment and reassessment u/s 153 - Fresh Order passed in remand proceedings - the provisions of Section 153(3) of the Act apply to the...

 

Quick Updates:Latest Updates