Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Amendment to Regulation 4 of FEMA, Mode of Payment...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Validity of reopening of assessment - the analysis of data ...

Income Tax

December 14, 2016

Validity of reopening of assessment - the analysis of data (material) would alone determine whether, prima facie, income chargeable to tax has escaped assessment - AO had reasonable belief to come to the conclusion that income chargeable to tax has escaped assessment - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Validity of reopening of assessment - It is well settled Law that validity of the reassessment proceedings is to be judged with reference to the reasons recorded for...

  2. Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger is not applicable - reopening of the case...

  3. Validity of reopening of assessment u/s 147 - Reason to believe - The court scrutinized the purported tangible material for reopening, which consisted of audit...

  4. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

  5. Reopening of assessment u/s 147 r.w.s. 148 - Participation in the assessment proceedings after rejection of objections by the AO, without challenging the order of...

  6. Validity of reopening of assessment u/s 147 - reasons to believe - increase in share capital - There was no allegation that there is any failure on the part of the...

  7. Validity of reopening of assessment - need for a direct link between the portal's information and the income allegedly escaping assessment

  8. Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

  9. Reopening of assessment u/s 147 - - reopening based on report of the Investigation Wing - Assessing officer can rely on the report of DIT, Investigation Wing but at the...

  10. Valuation of imported goods - The Tribunal held that, the lower authorities have re-determined the value of the impugned goods based on the values declared by other...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Short payment of Central Excise Duty - The Appellate Tribunal conclude...
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...
H: Recovery of dues by adjusting them against the refund amount - Delay i...
H: Dishonour of Cheque - Vicarious liability of the Company Secretary - T...
F: Section 17(2) Rule 42
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
F: Penalty under Section 73(1) of CGST Act, 2017
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: refund of amount deposited through DRC-03
F: ITC of FY 2017-18 blocked
F: Export Services without LUT
F: Addition of unaccounted supplies in the Returns
A: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...
A: A Comprehensive Guide to Inter-State and Intra-State Supply
A: Intermediary Services Nexus with Export of Services
A: Assessment Order not valid when Petitioner could not file reply due to...
C: Instruction on review of requirement of G-Card holders at a Customs St...
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
C: Verification of authenticity and genuineness of Certificate of Origin ...
H: Levy of interest and penalty - transition of amount wrongly claimed as...
C: Acceptance of Electronic Certificate of Origin (e-CoO) issued by the i...
H: Levy of penalty @200% - e-way bill which was generated by the appellan...
H: Eligibility for Input Tax Credit - Failure to report outward supply - ...
H: Seeking cancellation of the GST registration - The case involved a pet...
H: Reference to Departmental valuation officer [DVO] without first reject...
H: Validity of reopening of assessment - Validity of grant the approval b...
H: Validity of reopening of assessment - Petitioner received another noti...
H: Penalty levied u/s 271(1)(c) - Transfer pricing adjustment - assessee ...
H: Disallowance of commission paid to foreign agents - The Tribunal uphel...