Home Highlights October 2012 Year 2012 This

You may also like:

1. Reopening of assessment - migration to new PAN from old PAN - undisclosed time deposits - It was the duty of the Respondent No. 1 to have examined and verified the...

2. Due date extended for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

3. Territorial jurisdiction of Court - Confiscation of gold - levy of penalty on the petitioner - The High Court assessed the jurisdictional aspect raised by the petitioner...

4. Jurisdiction of AO - The PAN follows the jurisdiction. It is not the jurisdiction that follows the PAN. The effective date of transfer of jurisdiction is the date of...

5. The Instruction issued by CBDT outlines significant changes in the allocation of work to Commissioners of Income-tax (Judicial) (CIT(J)) in light of the implementation...

6. 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...

7. Entitlement of refund claim - Jurisdiction - Their jurisdictional Deputy Commissioner is also the proper officer for the appellant. - AT

8. Validity of order u/s 263 - power of CIT - Once the Assessing Officer has followed a decision of jurisdictional High Court , then there was no jurisdiction to revise...

9. Refund claim - claim was filled before wrong jurisdictional office - before rejecting the application, file should have been transferred to correct jurisdiction by the...

10. Income-tax authorities - Instructions to subordinate authorities - Authorization of AOs in certain cases to rectify/reconcile disputed arrear demand - Circular