Reassessment of a case beyond 6 years - directions were issued ...

Income Tax

August 25, 2018

Reassessment of a case beyond 6 years - directions were issued u/s 150(1) - adequate opportunity of hearing to the concerned party was not given - The directions issued by the CIT (A) insofar as it records adverse findings, is hereby quashed. In case, the CIT(A) wishes to proceed against the petitioner, he shall do so provided he shall issue appropriate notice in that regard.

View Source

← Previous Next →

Reassessment of a case beyond 6 years - directions were issued ...

Income Tax

August 25, 2018

You may also like:

Reassessment u/s 147 - proceedings after expiry of 6 years - direction by court or mere observation - AO applied the provisions of section 150, when the findings of the...

Direction of CIT(A) u/s 150 to take remedial action u/s 148 - Section 150(2) provides that direction shall not apply to an assessment year which was the subject matter...

Reassessment - section 150 - it is clear that the order passed by the Hon'ble High Court in the assessee’s case for the said Assessment Year was not in the nature of a...

Application of provisions of Section 150(1) - period of limitation - the directions issued by the ld. CIT(A) u/s 150(1) of the Act for the assessment years 2004-05 to...

Reopening of assessment beyond the period of six years - directions of the appellate authority to re-open the case - exclusion of certain period u/s 150 - whether the...

Reopening of assessment u/s 147 - Validity of Direction of CIT(A) u/s 150 - as per provisions of section 149(1)(b), notice u/s 148 could have issued by the end of...

Limitation u/s 149 – Violation of section 150(1) – As per the provisions of sec. 149(1), no assessment can be reopened beyond a period of 6 years from the end of the...

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

A reassessment may be compelted at any time where the reassessment is made in consequence or to give effect to any finding/direction of an order passed u/s 254(1) - AT

Applicability of section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. – the direction given by the first Appellate Authority...

Quick Updates: