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Income Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Reopening of assessment - It is beyond comprehension that even ...

Income Tax

November 2, 2016

Reopening of assessment - It is beyond comprehension that even though the AO had time till 30.09.2011 to issue notice u/s 143(2) and even though he had recorded the reasons for assuming jurisdiction u/s 147 for re-assessment on 21.09.2011, he had still not chosen to issue the notice which would have then given him the jurisdiction to continue with the proceedings - HC

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  1. AO has power to consider any other income even beyond the reason for which the assessment was reopened u/s 147 – AT

  2. AO has power to consider any other income even beyond the reason for which the assessment was reopened u/s 147 – AT

  3. Reopening of an assessment beyond 4 years - issue of bogus purchases - specific and concrete information available with the AO - Reassessment proceedings sustained -...

  4. Reopening of assessment - Though the return was filed by the assessee beyond the period of time frame as specified u/s. 139(5) of the Act, however, the same was filed...

  5. Reopening of assessment u/s 147 - barred by limitation - in view of express language of 1st proviso to Section 149(1), legislative mandate required that no notice could...

  6. Reopening of assessment u/s 147 - recording of satisfaction in mechanical manner - PCIT also mechanically issued permission to reopen the assessment without going into...

  7. Validity of reopening of assessment u/s 147 - AO has not even made minimum exercise for ascertaining the unsecured loans accepted during the year, under consideration...

  8. Reopening of assessment - A.O. cannot take a different view as it would amount to a change in opinion which is not permitted in law even after 1.4.1989 - HC

  9. Time for Furnishing the Report of Audit Electronically Extended till October 31, 2013 but manually to be filed by 30.09.2013

  10. It is mandatory for the AO to supply reasons for reopening of the assessment u/s 148 and this has to be done within a reasonable time.

 

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