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
Highlights
 What's New  Latest Cases 

Share:      

H: Demand and Recovery u/s 74 - Cross state adjustment of unutilized inpu...
H: Validity of SCN - Denial of Input Tax Credit - complete mismatch betwe...
H: Condonation of delay in filing appeal - requirement of mandatory pre-d...
H: Classification of services - rate of GST - (Training Academy) Fire Pre...
H: Seeking grant of Bail - input tax credit - non-existent suppliers - no...
H: Disallowance u/s. 43B - Electricity Duty deposited into designated ban...
H: Addition u/s 69A - unexplained investment in the bank account - Though...
H: Levy of penalty u/s 272A(1)(C) - Failure to comply to the summon issue...
H: Deemed dividend under section 2(22)(e) - assessee claimed that advance...
H: Disallowing excess directors remuneration - sum paid towards directors...
H: Nature of expenditure - Disallowing revenue expenditure on product tes...
H: Correct head of income - Characterization of income - rental income as...
H: Gain on sale of plot - capital Income or business income - assessee is...
H: Initiation of CIRP - Period of limitation - Article 137 of the Limitat...
C: Deposit of tax during the course of search, inspection or investigation.
F: Works Contract Service
F: Input Reversal on Capital Goods
H: Requirement of pre-deposit - Rejection of appeal - Since statutory dep...
F: IGST Mechanism and availability of ITC
India projects itself as a reliable partner, stable economy and an att...
DEA organises a 2-day workshop on Awareness Building and Guidance on u...
A: Reporting of Export Value and Taxes in Wrong Table of GSTR 3B being Te...
A: LATEST CASE LAWS IN ARBITRATION
A: RECENT DEVELOPMENTS IN GST
A: Can CA be arrested- Section 69 vs. Section 132 of the CGST Act
C: Guidelines on import of gold by Qualified Jewellers as notified by – T...
N: Amendment in Export Policy of sugar
N: ADD on Decor Paper originating in or exported from China PR - Seeks to...
N: Amendment in import policy of Paper and incorporation of policy condit...
C: Simplification of procedure and standardization of formats of document...
        Home        
 
Income Tax - Highlights / Catch Notes
Home Highlights January 2022 Year 2022 This
← Previous Next →

Income Tax - Reopening of assessment - Validity of approval granted by...

Income Tax
18-1-2022

Reopening of assessment - Validity of approval granted by the CIT - earlier Revision u/s 263 dropped - Notwithstanding this order passed by the Principal Commissioner of Income Tax - 14, a notice is issued under Section 148 of the said Act and one of the ground is the same point which was directed to be dropped by the Principal Commissioner of Income Tax - 14 and the same Principal Commissioner of Income Tax - 14 has accorded the approval under Section 151 of the said Act on 30th March 2019. Therefore, this only shows that there has been total non application of mind by the Principal Commissioner of Income Tax - 14 while according the approval. - 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 || ||