Enhancement of total income by CIT-A - Procedure to be followed ...

Income Tax

November 8, 2021

Enhancement of total income by CIT-A - Procedure to be followed - It is bounden duty of the CIT(A) to follow due process of law before coming to his own conclusions on unverified facts and before making comments thereon. CIT(A) is bound to confront the assessee with material evidence, if any, in his possession. The statutory obligations in case of enhancement are far wider. As alleged, the impugned enhancement has apparently been made without giving notice to the assessee and without confronting him with his process of reasoning for doing so. - The direction for enhancement is thus quashed and set aside - AT

View Source

← Previous Next →

Enhancement of total income by CIT-A - Procedure to be followed ...

Income Tax

November 8, 2021

You may also like:

Interest payable on delayed payment of taxes - section 50 read with section 75(12) of JGST Act - The Respondents have failed to follow the procedure prescribed in law...

Violation of Central Excise procedures - CENVAT credit - It is settled law that for failure to follow the procedures, cenvat credit cannot be denied - AT

Validity of “summary of the order” - the Commissioner of State Tax Department are directed to issue appropriate guidelines/circular/notification elaborating therein the...

Termination of contract - non-performance of the contract - the termination of the contract was illegal and without following due procedure as required under the...

CENVAT Credit where job work formalities was not followed - a substantial benefit of cenvat credit cannot be denied for not following the prescribed procedures - AT

Once the department was aware of the procedure followed by the appellant for taking the CENVAT credit subsequently the department cannot allege suppression with...

Exemption notification - Concessional rate of duty - actual user condition - As the procedure set out in the 2001 Rules has not been followed, the appellant was not...

Instructions/Guidelines regarding procedures to be followed during Search Operation - Instructions

First time importers, verification of documents - submission of KYC documents and procedure to be followed

Order passed by the AO u/s 143 (3) read with section 144C (1) titling it as “Draft Assessment Order” - AO while passing the impugned order, issued the demand notice u/s...

Quick Updates: