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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Reopening of assessmen - if, notice for reopening of the ...

Income Tax

April 17, 2017

Reopening of assessmen - if, notice for reopening of the assessment was issued on one aspect, and in the course of reassessment proceedings another aspect was discovered, the reassessment order would be valid, only if, the aspect, which led to the reopening of assessment, continues to form part of the reassessed income. - HC

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

  2. Reopening of assessment - expenditure has wrongly been allowed - reopening of the assessment completed under section 143(1) by issue of a notice under section 148 was valid - HC

  3. Reopening of assessment - the notice for reopening was issued under the directives and compulsion of the audit party, a mode which is not permissible - HC

  4. Re opening of assessment - before issuance of notice u/s 148 reasons were recorded for one issue only - reaons for other two issues were recorded after issuance of ...

  5. Reopening of assessment - if some aspect, vital or important, is overlooked during assessment, per se the remedy are not reassessment, but rather, the corrective...

  6. Reopening of assessment - condition precedent necessary under Section 151(1) not complied - recording of satisfaction - issue of notice after 4 years - the impugned...

  7. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

  8. Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by...

  9. Reopening of assessment - at the time of issuing notice, it is not incumbent upon the AO to prove conclusively that there is escapement of income - AT

  10. Reopening of assessment - Merely, because the audit report has opined that certain expenses were not allowable does not entitle the Assessing Officer to issue a notice u/s 148 - HC

 

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