Reopening of assessment - Jurisdiction - the question of an ITO ...

Income Tax

May 4, 2016

Reopening of assessment - Jurisdiction - the question of an ITO who is not the AO who passed the original assessment order u/s 143 (3) for particular AY, exercising the powers u/s 147/148 to re-open that assessment does not arise - HC

View Source

← Previous Next →

Reopening of assessment - Jurisdiction - the question of an ITO ...

Income Tax

May 4, 2016

You may also like:

Reopening of assessment - AO has invoked the jurisdiction u/s 147 of the Act without completing original enquiry initiated u/s 143(2) - such proceeding is irregular and illegal

Where income liable to tax has escaped in the original assessment due to oversight and inadvertence or a mistake committed by the AO, then he has jurisdiction to reopen...

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...

Reopening of assessment u/s 147 - Bypassing the option to initiate scrutiny assessment u/s 143(3) - The assessment proceedings would cease to be pending either by...

Jurisdiction of Addl. CIT to pass the assessment order u/s 143(3) - Jurisdiction was not assigned in the manner prescribed u/s 120 - order quashed.

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...

Reopening of assessment - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings - HC

Reopening of assessment u/s 147 - reason to believe - there was tangible material before the AO to reopen the concluded assessment as the assessee is claiming huge...

Reopening of assessment u/s 147 - reopening after expiry of four years - Original assessment have been passed under section 143(3) on Dated 14.12.2011 and A.O. recorded...

Reopening of assessment u/s 147 - AO issued notice under section 148 of the Act only to make a roving inquiry into the facts which were already considered by the...

Quick Updates: