Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Rectification of mistake - AO should not take undue advantage of ...

Income Tax

February 4, 2017

Rectification of mistake - AO should not take undue advantage of ignorance of the assessee and should follow a fair approach by allowing legitimate claims of the assessee so that only that amount of tax is recovered from the assessee which is due as per law - AT

View Source

 


 

You may also like:

  1. Depreciation allowance - officers of the department must not take advantage of the ignorance of an assessee as to his rights - officers should freely advise them when...

  2. Wrong figure of disallowance under partnership remuneration - revenue cannot take undue advantage of the ignorance of the assessee or genuine mistake committed by the...

  3. Condonation of delay - Petitioner is trying to take advantage of its own wrong committed earlier in approaching this Court - condonation denied - HC

  4. Scope of rectification of mistake order u/s 154 - If this procedure is not followed of issuing the notice and giving reasonable opportunity of being heard, further...

  5. Block assessment - It is duty of the authorities to guide the assessee, if there is some excess offering of income on a misconception and then correct it. Attempt should...

  6. Validity of Show Cause Notice (SCN) - Validity challenged after the expiry of 2 years and 4 months - Inordinate delay in adjudicating the SCN - - Considering the conduct...

  7. Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT

  8. Rectification of mistake u/s 254 - non consideration of decision refereed by the assessee in dealing with appeal - a mistake apparent from record - Tribunal recalled its order.

  9. Recovery of dues - stay - If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws - HC

  10. Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

 

Quick Updates:Latest Updates