Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    Exemption from GST - supply of services...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    TDS u/s 194H - Higher rate of TDS @20% in absence...     TaxTMI    Reopening of assessment u/s 147 - second...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Search u/s 132 - right to cross examination - It is a settled ...

Income Tax

May 18, 2019

Search u/s 132 - right to cross examination - It is a settled position that where a request for cross examination is made prior to completion of assessment proceedings and in the event that the said statement is intended to be relied upon by the AO, full opportunity be afforded in this regard prior to completion of assessment proceedings

View Source

 

← Previous Next →

 

You may also like:

  1. Principles of natural justice - rejection of cross-examination - The petitioner has approached this Court prematurely as the respondents have only rejected the request...

  2. Principles of Natural Justice - allegation of evasion of duty - The authorities have committed a serious error in not allowing the petitioner’s request for...

  3. Seeking cross-examination of two persons whose statements were relied upon while issuing the SCN - Cross-examination allowed - HC

  4. Request for cross-examination denied - the same was refused by the respondent for a reason that they are not going to rely upon the statements of the said officers and...

  5. Right of the accused for cross-examination of parties, whose statement has been relied upon - In the writ appeal, while acknowledging that cross-examination is a part of...

  6. Violation of principles of natural justice - From the statutory provision of section 138 B, it is not the option for the Adjudicating Authority to allow or not to allow...

  7. Principles of natural justice - request for cross examination of panch-witnesses and of departmental officers has been rejected - the allegations of Show Cause Notice...

  8. Revocation of Customs broker licence - dismissal of request for cross-examination - regulation 22(7) and 20(1) of Customs House Agents Licensing Regulations (CHALR),...

  9. Assessment u/s 153A - The impugned assessment order refers only to the cash book found during the survey purportedly conducted on 12th February, 2016 i.e. two weeks...

  10. Validity of Search and seizure action - The Court can examine whether the reasons to believe have a rational connection or are relevant bearing to the formation of such...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Validity Of Order passed u/s 73 - cryptic order - The High Court found...
H: Validity Of Order passed u/s 73 - Denial of ITC with respect to the su...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H: Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing ...
H: Transitional credit - Unutilized amount of Advanced VAT paid - The cou...
H: Validity of Reassessment notices issued unsigned - maintainability of ...
H: Unexplained cash credit u/s 68 - The Court highlighted that transactio...
H: LTCG - Receipt of additional amount towards TDR - treatment to receipt...
H: Validity of Assessment order u/s 147 r.w.s. 144B - Procedural Irregula...
C: Extension of due date for filing of Form No. 10A/10AB under the Income...
H: Condonation of delay - substantial delay of 166 days before ITAT - The...
H: Income deemed to accrue or arise in India - Attribution of Profit to p...
H: Condonation of delay - Delay in filling of an appeal before ITAT - The...
H: LTCG - Determination of Fair Market Value (FMV) - The Assessing Office...
N: Export of 2,000 MT of White Onion under Code 0703 10 19
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
H: Rejection of application for registration u/s 12AA(1)(ac)(iii) r.w.s 8...
H: Estimation of income - bogus purchases - The Tribunal recognized the a...
H: Penalty u/s 270A - allegation of misreporting as per section 270A(9) -...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT
A: Understand the Contrasts between Government and Public Limited Companies
A: PIL challenging provisions of 101st Constitutional Amendment Act relat...
N: Exemption from specified income U/s 10(46) – ‘Kerala Autorickshaw Work...
C: Unauthorised foreign exchange transactions
A: Excess or Short Payment of Customs Duty on Import of goods into India
A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A: Understanding the Scope of Accounting.
A: GST not payable on amount recovered from permanent employees for cante...