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 November 2017 Year 2017 This

Reopening of assessment - the issue for taxation of entire ...

Income Tax

November 25, 2017

Reopening of assessment - the issue for taxation of entire revenue in India was not taken up by the AO during the original proceedings - notice issued u/s 148 sustained. - HC

View Source

 


 

You may also like:

  1. Reopening of assessment u/s 147 - AO has reasons to believe that such payments which were not considered during the original assessment escaped assessment and therefore,...

  2. Reopening u/s 147 - original assessment u/s 143(3) - notice issued within 4 year - specific queries were raised in original assessment proceedings, which were duly...

  3. Reopening of assessment - AO has invoked the jurisdiction u/s 147 of the Act without completing original enquiry initiated u/s 143(2) - such proceeding is irregular and illegal

  4. Reopening of assessment u/s 147 - Initiation of reassessment proceedings, u/s.148 of the Act and issued notice to the assessee was based on valid reason on the strength...

  5. Reopening of assessment - Jurisdiction of AO - AO, Mumbai who has issued the notice u/s 148 was not having jurisdiction as only AO, Dehradun was having the jurisdiction...

  6. Reopening of assessment - Applicability of section 145A - valuation of closing stock - Not open for AO to reexamine the entire issue which would be merely on the change of opinion.

  7. Reopening of assessment u/s 147 - When the A.O. admits in the notice under section 142(1) Dated 20.10.2014 that assessee filed return of income under section 148 of the...

  8. Reopening of an assessment beyond 4 years - issue of bogus purchases - specific and concrete information available with the AO - Reassessment proceedings sustained -...

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

  10. Reopening of assessment - siphoning of funds - assessee was under a duty to disclose these particulars fully and truly at the time of the original assessment - Notice...

 

Quick Updates:Latest Updates