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 June 2018 Year 2018 This

Challenge the order passed by the Assessing Officer u/s 201(1) ...


Petitioner Challenges Assessing Officer's Order u/ss 201(1), 201(1A), and 254 of Income Tax Act; Appeals Possible.

June 26, 2018

Case Laws     Income Tax     HC

Challenge the order passed by the Assessing Officer u/s 201(1) and 201(1A) r/w 254 after receipt of recovery notice u/s 156 - the petitioner is not remedy less as appeals are maintainable against the orders passed under Section 201(1) and 201(1A) r/w 254 of the Act.

View Source

 


 

You may also like:

  1. The High Court held that the petitioner should avail the statutory remedy of appeal against the order u/s 201(1) raising a demand and interest u/s 201(1A) for...

  2. Disallowance u/s.40(a)(i) - India USA DTAA - based on proceedings u/s.201(1)/(1A) for default in non-deduction of TDS - once in appellate order in respect of proceedings...

  3. Liability u/s 201(1) and 201(1A) - short deduction of TDS u/s 194I - Rent - the common area maintenance charges was not forming part of the actual rent paid to the owner...

  4. Interest liability - Default u/s 201(1A) and interest u/s 201(1A) - delay of 1 day - Corporation Bank Website was not working on 07.11.2016 - The reason stated by the...

  5. Penalty u/s. 271(1)(c) - order passed u/s. 201(1)/201(1A) or u/s. 143(3) - non deduction of tds - not passing order u/s 201(1) before initiation of proceedings u/s 271C...

  6. Refund of interest u/s 201(1A) - Any payment of TDS by the deductor in respect of payment made to deductee-petitioner will entitle the deductee to get back such TDS with...

  7. Initiation of proceedings u/s 201(1) - period of limitation - It would be interesting to note that on the ground that the two foreign companies had filed applications...

  8. Assessee in default - TDS u/s 201(1) - TDS u/s 195 - in order to treat the payer as an assessee-in-default, it is of utmost importance that income so paid or credited to...

  9. Default u/s 201(1)/1A - period of limitation - limitation period was substituted from four years to six years for passing orders where TDS Statement had not been filed....

  10. Interest u/s 234B - The term “assessed tax” has been defined in Explanation-1 of Section 234B (1). As per said Explanation-1 “assessed tax” means the tax on the total...

  11. ITAT adjudicated a tax dispute concerning TDS liability and provisions reversal. The tribunal determined that voluntary disallowance of expenses under section 40(a)(ia)...

  12. Assessee in default - Provisions of section 201(1)/201(1A) do not authorize the Department to treat the same default under two provisions.

  13. ITAT adjudicated a tax deduction at source (TDS) dispute under Section 194C, addressing contract manufacturing payment characterization. The tribunal followed its prior...

  14. Reasonable time limit for issuing notice u/s 201(1)/201(1A) is 4 years, as held in GE India Technology Centre and Mahindra & Mahindra Ltd. judgments. Where notice is...

  15. Interest on late payment of TDS u/s 201(1A) - computation of period as "per month or part of the month" - British calendar months or otherwise - identical language in...

 

Quick Updates:Latest Updates