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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Reopening of assessment - at the time of issuing notice, it is ...

Income Tax

August 30, 2016

Reopening of assessment - at the time of issuing notice, it is not incumbent upon the AO to prove conclusively that there is escapement of income - AT

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  3. Validity of reopening of assessment - No statutory notice u/s 143(2) has been served - assessee failed to comply with the notice u/s 148 of the Act within the time...

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  6. Reopening of assessment - AO was not aware about the death of the assessee at the relevant time when he issued notice under section 148 of the Act. Therefore, notice...

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  8. Reopening of assessment - Jurisdiction of AO - AO, Mumbai who has issued the notice u/s 148 was not having jurisdiction as only AO, Dehradun was having the jurisdiction...

  9. Reopening of assessment u/s 147 - notice issued without approval of competent authority - In the order dated 21/09/2021 rejecting this objection, the AO does not deny...

  10. Addition u/s 56(2)(vii)(b) - purchase of immovable property on less than stamp duty value - it was incumbent upon the AO to refer the matter to the District Valuation Officer

 

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