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 May 2018 Year 2018 This

Validity of reopening of assessment - Most of the wordings in ...

Income Tax

May 9, 2018

Validity of reopening of assessment - Most of the wordings in the order disposing of objections of the assessee regarding reasons recorded seems to be arbitrarily worded without any specific finding or basis - re-assessment order quashed - AT

View Source

 


 

You may also like:

  1. Reopening u/s 147 - non disposing objections by AO before proceeding with the assessment by passing a speaking order - The re-assessment cannot be sustained

  2. Reopening of assessment u/s 147 - Reasons were supplied to the assessee only on 21.11.2017 and assessee on the same day filed the objections to the reopening of the...

  3. Maintainability of appeal before the CIT(A) u/s 246A - interlocutory order disposing off objections filed by assessee against reopening of the concluded assessment u/s...

  4. Reopening of assessment - non disposing of the objections - AO, by not disposing of the objections, would deprive the petitioner of an opportunity to challenge the...

  5. Reopening of assessment u/s 147 - application of mind by the PCIT while granting sanction u/s 151 - validity of order disposing objections questioned - PCIT has simply...

  6. Reopening of assessment u/s 147 - Validity of reasons to believe - non disposing of objections - Change of opinion - As held by the Supreme Court, it is not for the...

  7. Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the...

  8. Reopening of assessment u/s 147 - mandation of final assessment order after the Jurisdictional Assessing Officer (JAO) disposed the objections - Time for the JAO to...

  9. Reopening of assessment u/s 147 - Non speaking order disposing of objections against reopening - Disposal of this matter is needed as dealing with the objections to the...

  10. Validity of reopening of assessment u/s 147 - Reason to believe - The court scrutinized the purported tangible material for reopening, which consisted of audit...

 

Quick Updates:Latest Updates