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

Validity of assessment order - Without embarking upon the ...


Validity of Assessment Orders Challenged Over Lack of Independent Consideration by First Respondent.

June 21, 2019

Case Laws     VAT and Sales Tax     HC

Validity of assessment order - Without embarking upon the exercise of ascertaining whether the first respondent has applied his / her mind independent of the proposal given by the enforcement wing, suffice to say that nothing has been recorded in the impugned assessment orders to show that there is independent application of mind qua proposal given by enforcement wing.

View Source

 


 

You may also like:

  1. Validity of assessment order - as argued without giving the petitioner an opportunity to reply by granting adjournment, the second respondent has now passed the...

  2. Validity of assessment order - Best Judgement Assessment - taking note of the non-filing of returns by the assessee, proceedings under Section 74 were initiated and...

  3. In the case of 2024 (5) TMI 1099 before ITAT Mumbai, the issue was the validity of a reassessment order. The CIT (A) passed an order that contained different grounds...

  4. Revision u/s 263 - Assessment u/s 153C - revision of invalid assessment - the present proceedings being collateral proceedings and if the assessment order is inherently...

  5. Validity of order passed by National Faceless Assessment Centre (NFAC) u/s 143 (3) read with Section 144-B - Requirement of preparing a draft assessment order u/s 144-B...

  6. Maintainability of Refund claim - Order of assessment was not challenged - the Tribunal upheld the department's action, stating that customs duty is to be charged based...

  7. Validity of revision u/s 263 - subsequent revision orders - first order set aside by PCIT - ITAT quashing revisionary proceedings - adoption of accrual basis of...

  8. Validity of order passed u/ss 154/147/143(3) - Disallowance of prior period expenses - Relevant previous year being first year of assessee's business, no prior period...

  9. Validity of assessment order - alleged discrepancies in returns filed by the petitioner - The case involved a challenge to an assessment order by a petitioner in the...

  10. The Tribunal held that the first appellate authority erred in affirming the re-assessment and levy of anti-dumping duty (ADD) u/s 9A of the Customs Tariff Act, 1975,...

  11. Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of...

  12. Validity of assessment order us 153A - Approval by the JCIT as required u/s 153D - An irregularity in the assessment order may be rectified by remitting back the matter...

  13. ITAT held that the transfer pricing order dated 12.01.2015 merged into the final assessment order dated 20.04.2015 for AY 2011-12 was quashed by CIT(A) as being passed...

  14. The Delhi High Court examined the validity of assessments u/s 153A and whether the specified authority granted approval in accordance with Section 153D. The court...

  15. Reopening of assessment u/s 147 - second re-assessment notice u/s 148A - The High Court noted that the petitioner did not challenge the earlier re-assessment order dated...

 

Quick Updates:Latest Updates