Home Highlights April 2016 Year 2016 This

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

2. Validity of SCN - the show cause notice issued prior to finalization of provisional assessment, when admittedly the assessees were under provisional assessment scheme,...

3. Validity of assessment order under Section 143(3) - assessment is void ab initio since the notice under Section 143(2) of the Act was issued beyond the period of limitation - HC

4. The Special Director has enhanced the penalty arbitrarily without any Appeal filed by the Department, as if the Special Director is himself the aggrieved party, which...

5. Validity of the draft assessment order issued in the name of non-existent entity - TP adjustment - arm’s-length price u/s 92CA - once the draft assessment order and...

6. Non-Stamping of arbitration agreements - Agreements which are not stamped or are inadequately stamped are inadmissible in evidence under Section 35 of the Stamp Act....

7. Application for recalling of Ruling - Classification of goods - The interesting fact is the applicant has approached the Authority only in respect of the current...

8. Reopening of assessment u/s 147 - notice u/s 148 issued on non-existent entity as the assessee was dissolved - the name of assessee was struck off from the Registrar of...

9. Assessment u/s 153A - the firm was not in existence and was ceased to exist on the date of search and mere holding a PAN does not alter the legal position that the firm...

10. Reopening of assessment - validity of issue of notice under Section 148 to non-existent person - assessment in the name of the erstwhile firm is bad in law, void...