Tax Management India. Com
Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com

Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum

What's New Latest Cases

Share:

A: Levy of IGST under RCM on Ocean Freight held Unconstitutional by SC An...

A: Exemption cannot be denied once granted by the competent Revenue Autho...

A: Analysis of Recent Supreme Court Judgement dismissing petition of Unio...

A: A case of un-necessary reassessment and harassment Proviso to S.139(1)...

H: Refund of IGST - A separate application for refund was not required to...

H: Validity of SCN - mandatory requirement of pre-show cause notice consu...

H: Refund on the exports made by the petitioner - Prescribed procedure fo...

H: Benefit of exemption from GST - Supply or not - definition of business...

H: Input Tax Credit - Plant and Machinery or not - whether LNG jetties pr...

H: Taxpayers grievance from High pitched scrutiny assessment - Conflictin...

H: Disallowance of sales tax (CGST and SGST) u/s. 43B - CGST and SGST has...

H: Impact of Section 60(6) of the IBC - Exclusion of moratorium period fo...

H: Liability of respondents to pay its share of the Cash Calls - Appointm...

H: CENVAT Credit - duty paying invoices - While holding that credit of Se...

H: CENVAT Credit - input services - Construction/ Works Contract Service ...

H: Refund of CENVAT Credit - the decision of the tribunal in the case of ...

H: Dishonor of cheque - suit promissory notes - fill up the blanks - Ther...

Auction for Sale (re-issue) of (i) ‘4.56 % GS 2023’, (ii) ‘7.10% GS 20...

H: Disallowing commission expenses u/s 37 - As all the persons to whom co...

H: TP Adjustment - MAP Settlement - the provisions of the amended Rule 44...

H: Assessment under Faceless Assessment Scheme u/s 144B - Assuming that t...

H: Nature of receipt - subsidy received in the form of octroi refund as r...

H: Addition u/s 68 - Bogus unsecured loan - The assessee no doubt has pro...

H: Penalty u/s 271(1)(c) - accrual of income for assessee society - In as...

H: Addition u/s 68 - Bogus share transactions - accommodation entries rec...

H: Disallowance u/s 40A(3) - Cash purchase of paddy - Purchase from the f...

F: Tax on Legal Services to an educational institution

F: Section 129 and 130

F: GST on Gift Vouchers

C: Circular on Development of Passive Funds

Income Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This
← Previous	Next →

Income Tax - Reopening of assessment u/s 147 - When the primary facts...

Income Tax
24-11-2021

Reopening of assessment u/s 147 - When the primary facts necessary for assessment are fully and truly disclosed, the Assessing Officer is not entitled to a change of opinion for commencing proceedings for reassessment. It is also held that when on consideration of the material on record, one view is conclusively taken by the Assessing Officer, it would not be open for the Assessing Officer to reopen assessment based on the very same material and to take another view. - HC

View Source......Full Text

← Previous

Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||