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Union Budget 21-22 provided capital outlay of ₹ 5.54 lakh crore,...

Auction for Sale (Re-issue) of (i) ‘4.56% GS 2023’, (ii) ‘5.74% GS 202...

Digital payments increased over last 3 financial years

Strategic disinvestment of Air India and its identified subsidiaries/JVs

1,42,73,910 new accounts opened under Sukanya Samriddhi Account (SSA) ...

Finance Minister Smt. Nirmala Sitharaman’s meeting with Chief Minister...

Scheduled Commercial Banks recover ₹ 90 crore from financial fra...

N: Karnataka Goods and Services Tax (Seventh Amendment) Rules, 2021.

F: Impact of place of supply of availing Input Tax Credit

F: ITC Claiming-GSTR3B vs GSTR9 & GSTR9C

F: RCM provisions on RWA (Residents Welfare Association)

A: Burning issues in GST Input Tax Credit (ITC)

F: ITC on motor vehicle

Income Tax Department conducts search operations in Delhi

Income Tax Department conducts search operations in West Bengal

F: Claiming of Reversed ITC

A: PAYMENT OF PRICE IS AN ESSENTIAL PART OF A SALE COVERED UNDER SECTION ...

A: TAXABILITY OF ALCOHOL FOR NON-HUMAN CONSUMPTION UNDER GST

H: Seeking direction regarding restoration of old registration number und...

H: Rejection of refund of unutilized compensation cess - Not only the sho...

H: Provisional attachment of properties - Section 83 of the Central Goods...

H: Disbursement of refund - Section 56 of the CGST Act - Payment of inter...

H: Input Tax Credit - GST charged by service provider on hiring of bus, h...

H: Input Tax Credit - Tax paid on cost proposed to be incurred - Accordin...

H: Validity of Revision u/s 264 - Reopening of assessment u/s 147 - Wheth...

H: Penalty u/s 271(1)(c) - the words are clean and simple and in order to...

H: Exemption u/s 11 - RTI - certificate of registration u/s 12A not trace...

H: Disallowance of depreciation on guest house - assessee has claimed dep...

H: Upward TP adjustment on account of reimbursement of expenses - The exp...

H: Upward TP adjustment on account of corporate guarantee - There has to ...

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Validity of reopening of assessment - service of notice - Since no one was...

Income Tax
16-11-2021

Validity of reopening of assessment - service of notice - Since no one was on behalf of the assessee was available at the given address, therefore, notice was served by affixture according to the provision of sub-section (1) of section 282 of the Income Tax Act, 1961. In the light of the above facts and findings, we do not find any infirmity on this issue in the order of ld. CIT(A) that Assessing Officer has served the notice by affixture on the last known address of the assessee. - Tri

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