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
VAT - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Deemed assessment - making an assessment with regard to an ...

VAT and Sales Tax

June 21, 2019

Deemed assessment - making an assessment with regard to an assessee by relying on details in the websites and web portals of other entities / individuals - order set aside and directed to pass assessment order afresh after new module becoming operative and shall be completed within a period of three months from the date of operation of new module

View Source

 


 

You may also like:

  1. Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

  2. Time limitation for completion of assessments - Unless there be an assessment made soon after the period to which such assessment relates, the question of consideration...

  3. Assessment u/s 153A - Undisclosed sales - CIT(A) had made detailed discussion on facts and recorded the finding that no incriminating evidence material was found during...

  4. Validity of Assessment u/s 153A - in cases where the assessment or reassessment proceedings have already been completed and assessment orders have been passed, which...

  5. Addition u/s 68 - In the given case, AO has not carried out any useful investigation but merely followed the previous pattern of investigation and completed the...

  6. Regarding Tax rate wise details of closing stock as on 31st March of every year - Notification

  7. Validity of assessment u/s 144 r.w.s. 144B - As argued assessment order is an exact reproduction of the draft assessment order except one sentence which has been added...

  8. Faceless Assessment - procedure for making assessment - The final assessment order is not made in accordance with the procedure laid down u/s 144B (xvi)(b) of the Act as...

  9. Reopening of assessment u/ 147 - in absence of primary facts with regard to the sources of investment, the assessing officer has rightly recorded that the assessee has...

  10. Validity of assessment u/s 153A - Non issuance of notice U/s 143(2) - Protective assessment - the assessment has been made on a protective basis, but, it is not clear...

  11. Bogus purchases - purchases managed through accommodation entries - A.O had not controverted the material which was submitted by the assessee during the course of the...

  12. Reopening of assessment u/s 147 - There is no doubt in the mind of the Bench that at one end the Reasons cited in notice u/s 148 of the Act was erroneous with regard to...

  13. Reopening of assessment u/s 147 - Had the Assessing Officer perused the letter of the Assessing Officer dated 26.07.2005, wherein, the details were sought for with...

  14. Re-assessment of processing fee - Recognition of income - Method of accounting - Assessments for previous and later years following this consistent method of accounting...

  15. Evidentiary value of a statement made on oath by the assessee for making additions - The assessee can explain or withdraw the admission, if any, made by him in such...

 

Quick Updates:Latest Updates