Validity of Assessment Proceedings - even if an extension is ...

VAT and Sales Tax

January 27, 2017

Validity of Assessment Proceedings - even if an extension is made u/s 25B, the same would not enable the State to initiate proceedings after expiry of the period of limitation provided u/s 25(1) of KVAT - HC

View Source

← Previous Next →

Validity of Assessment Proceedings - even if an extension is ...

VAT and Sales Tax

January 27, 2017

You may also like:

Initiation of penal provisions after expiry of 5 years - The period of five years has been held to be reasonable period for initiating penalty proceedings - proceedings...

Penalty u/s 271 - validity of assessment proceedings can be looked into during the penalty proceedings even though the assessment itself has not been challenged by the assessee.

Validity of reopening of assessment - proceeding u/s 147 initiated on the basis of satisfaction note recorded u/s 153C - curable defect u/s 292B - not challenging before...

Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found...

Validity of recovery proceedings - Non payment of 50% of the tax by December 31, 2013 as per the VCES scheme - department has power to initiate recovery proceedings on...

Revision u/s 263 - Validity of proceedings – CIT has no jurisdiction to direct the Assessing Officer to initiate proceedings u/s 201(1A) - AT

Assessment u/s 153C - satisfaction on the basis of the borrowed information - It is true that the supreme Court has made the said observations while considering the...

Validity of Reopening of assessment u/s 147 - The Tribunal emphasized the principle that for reassessment under Section 147 of the Income Tax Act, the onus is on the...

Release of detained goods - expiry of E-way bill - Inter-state purchases - Rule 138(10) of the GST Act, 2017 - It was the duty of 2nd respondent to consider the...

Proceedings initiated u/s 144C - legality of the order by framing the so-called draft assessment order - while framing the said draft assessment order, the AO not only...

Quick Updates: