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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Reopening of assessment u/s 148 - no exercise by appellate ...

Income Tax

August 10, 2012

Reopening of assessment u/s 148 - no exercise by appellate jurisdiction under Section 260-A is warranted to hold that the very reopening cannot be sustained - HC

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  2. The reopening of an assessment u/s 148 on the basis of a submission which is raised before the appellate authority by the assessee is clearly impermissible - HC

  3. Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by...

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  6. Reopening of assessment u/s 147 - No notice of reopening u/s 148 of the Act was given by the Assessing Officer having jurisdiction over the assessee. No reasons were...

  7. 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

  8. Reopening of assessment - expenditure has wrongly been allowed - reopening of the assessment completed under section 143(1) by issue of a notice under section 148 was valid - HC

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