Revision u/s 263 - Non-submission of form 3CEB electronically - ...

Income Tax

August 31, 2019

Revision u/s 263 - Non-submission of form 3CEB electronically - as result of non filing the case of the assessee could not be referred to the TPO by the AO - ld. Pr. CIT was justified in invoking the provision of section 263 holding that the order passed by the AO as erroneous and prejudicial to the interest of revenue to the extent of non-filing of form 3CEB report

View Source

← Previous Next →

Revision u/s 263 - Non-submission of form 3CEB electronically - ...

Income Tax

August 31, 2019

You may also like:

Penalty u/s 271BA - admittedly the assessee failed to upload Form No. 3CEB in terms of the statutory requirement - Specified Domestic Transaction - Assessee contended...

Filing of form Manually instead of Electronically - Imposition of condition through circular - There is nothing in the Act to hold that Section 74(4) of the KVAT Act,...

Reopening of assessment u/s 147 - it appears that the AO has recorded to the effect that he could not refer the matter to the Transfer Pricing Officer nor could he...

Revision u.s 263 - assessment order passed pursuant to the revisionary order has resulted in reduction of tax liability - not prejudicial to the interest of the Revenue...

Revision u/s 263 - bogus purchase - proof of nexus between the purchases and sales - once submission/reply filed by the assessee, pursuant to enquiry by the Assessing...

Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

Revision u/s 263 - the Ld. AR has been fair enough to concede that the AO was mandatorily required to refer the same to the TPO and, therefore, we hold that the Ld. PCIT...

Revision u/s 263 - The fact remains that the specific issue raised, in the revision order was specifically looked into, detailed submissions were made and these...

Dealers who required to the file monthly returns (DVAT-16 and Form-I) along with Annexures 2A & 2B through the electronically filed

Exemption granted on Invalid F-Form – Invocation of revision jurisdiction – KGST - If there was error resulting in revenue losing tax, it would be prejudicial to...

Quick Updates: