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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Reopening u/s 148 - There is no crucial link between the ...

Income Tax

April 5, 2019

Reopening u/s 148 - There is no crucial link between the information made available to the Assessing Officer and the formation of belief of escapement of income - simply reopened the case on the basis of information provided by the Investigation Wing without any independent application of mind - assessment u/s 147 quashed

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  1. Reopening of assessment u/s 147 - difference pointed out by the DVO in his valuation report - There should be a live link between the material coming to the notice of...

  2. Reopening of assessment u/s 147 - There was live link or direct nexus between the material which suggested the escapement of income and information on the basis of...

  3. Reopening of assessment u/s 147 - concept of change of opinion - In cases where the return of an assessee is accepted without scrutiny, the assessing officer enjoys a...

  4. Reopening of assessment u/s 147 - As examined the belief of the Assessing Officer to a limited extent to look into whether there was sufficient or any tangible materials...

  5. Reopening of assessment - belief of escapement of income - reopening merely on the information received from the Investigation Wing of the Department, i.e., just on...

  6. Reopening of assessment u/s 147 - Bogus LTCG - AO has reason to believe that the petitioner is a beneficiary of accommodation entry and basis for formation of such...

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  8. Reopening of assessment u/s 147 - while disposing of the objections against the reopening, Assessing Officer has observed that it has credible information as received by...

  9. Reopening of assessment u/s 147 - the notice u/s 148 on the basis of “on verification of records” - the AO has power to reopen the assessment, provided there is...

  10. Reopening of assessment u/s 147 - addition u/s 68 - The reasons for the formation of the belief by the Assessing Officer in the instant case, appear to have a rational...

 

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