Claim of refund - Revision before the Commissioner u/s 264 in ...

Income Tax

December 26, 2016

Claim of refund - Revision before the Commissioner u/s 264 in favor of assessee, against in intimation u/s 143(1) - the intimation under Section 143(1) is regarded as an 'order' for the purposes of Section 264 - HC

View Source

← Previous Next →

Claim of refund - Revision before the Commissioner u/s 264 in ...

Income Tax

December 26, 2016

You may also like:

Revision u/s 264 against intimation/order u/s 143(1) - an intimation passed u/s 143(1) is regarded as an ‘order’ for the purpose of Section 264 - hence revision petition...

Revisional jurisdiction u/s 264 - Application u/s 264 rejected as intimation u/s 143(1) of the Act is not an order amenable to revisional jurisdiction u/s 264 - The...

Revision u/s 264 in favor of assessee - an order/ intimation passed u/s 143(1) passed by the AO is equally an order, which can be questioned and be made subject matter...

Revision u/s 264 in favor of assessee - petitioner has not waived his appellate right - delay of 2 years, 10 months and 8 days can not be condoned - HC

Revision petition u/s 264 - the revision application was filed seven years later. By no stretch of imagination, such long period can be ignored. The petitioner simply,...

Revision application u/s 264 to get refund - application by amalgamated company - order of CIT rejecting the application is erroneous - refund allowed u/s 237 - Tri

Validity of Intimation passed u/s 143(1) - Rectification of arithmetical error or prima facie incorrect claim - CPC is entitled to make adjustments as per 1st proviso of...

Disallowance made by the CPC in an intimation issued u/s. 143(1) denying the exemption claimed u/s. 11 - where a claim has been made which requires further inquiry, it...

Intimation u/s 143(1) by changing the status of the assessee which consequently enhanced the tax liability of the assessee - from an AOP to a person taxable in terms of...

Maintainability of appeal against Scrutiny assessment u/s 143(3) or intimation u/s 143(1) - Cause of action - The ITAT notes that the assessment under section 143(3)...

Quick Updates: