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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

It is mandatory for the AO to supply reasons for reopening of ...

Income Tax

September 4, 2017

It is mandatory for the AO to supply reasons for reopening of the assessment u/s 148 and this has to be done within a reasonable time.

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  1. Challenging reopening of assessment - notice u/s 148 - the basis of the order is completely different from the reasons recorded for reopening the assessment which is...

  2. Reopening of assessment u/s 147 - non-supply of reasons recorded for issuance of notice u/s 148 - In the instant case, it is an admitted position that the assessee for...

  3. Validity of reopening of assessment - action of AO in completing the assessment without providing a copy of reasons recorded u/s 148(2) - The requirement of supply of...

  4. Reopening of assessment u/s 147 - eligibility of reasons to believe - the foundation on which the AO based his belief that income chargeable to tax had escaped...

  5. 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...

  6. Reopening of assessment u/s 147 - AO gets jurisdiction to reopen the assessment only after he records the reasons for reopening and thereafter, issues notice u/s 148...

  7. Reopening of assessment u/s 147 - Merely creating a doubt of the transaction does not suffice the Assessing Officer to reopen the case u/s 148 - AO has to give proper...

  8. Reopening of assessment - based on Investigation Wing report - apparently wrong facts in reasons - No primary independent enquiry - non-application of mind - notice u/s...

  9. Notice u/s 148 - AO has not recorded any reasons for re-assessment proceedings and merely acted on the borrowed satisfaction recorded by another AO without jurisdiction...

  10. Validity of reopening u/s 147 r.w.s. 148 - The Tribunal found that the reasons recorded by the Assessing Officer (AO) for reopening the assessment under section 147/148...

 

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