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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Reopening of assessment - the reopening could not and should not ...

Income Tax

December 26, 2018

Reopening of assessment - the reopening could not and should not have been declared as invalid, on the ground that he proceeded on the show cause notice issued by the Excise Department which had yet not culminated into final order.

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  1. Reopening of assessment – Approval not granted by Joint Commissioner, instead taken from Commissioner of Income- tax – Reopening of assessment invalid therefore quashed - AT

  2. Reopening of assessment - assessments based on receipt of certain information from Investigation Wing invalid due to non application of mind by the A.O - AT

  3. Reopening of Assessment - if the reason on which the assessment is reopened fails, the AO can not proceed to assess some other income - HC

  4. Reopening of assessment u/s 147 - Unexplained loan - There were no justification for the A.O. to record non-existing, incorrect and wrong facts in the reasons for...

  5. Reopening of assessment - case was reopened on a ground but additions were made on different ground - it was not open to him to make the addition for unaccounted investment

  6. Validity of reopening assessment u/s 147 - the reopening of assessment made by the AO on irrelevant facts and on a mere reason to suspect cannot survive. We hold that...

  7. Reopening of assessment u/s 147 - bogus purchases - to what exact income had escaped assessment may be open for argument, nevertheless, would not be a ground to quash...

  8. Reopening of assessment - it is a settled law that an assessment could not be reopened only on the basis of difference in TDS certificate and receipts shown in the P&L account - AT

  9. Reopening of assessment u/s 148 - the reopening of assessment on the basis of receipt shown in the TDS certificate is not sustainable in law - HC

  10. 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

 

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