Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    SEBI Revamps Cybersecurity Framework with New...     TaxTMI    Government Revokes Import Duty Exemptions Under...     TaxTMI    Customs Notifications Updated: Finance Act 2025...     TaxTMI    New Income Tax Rules 2025 Simplify Return Filing...     TaxTMI    GST Notifications on COVID-19 Deadline Extensions...     TaxTMI    Gold and Silver Import Regulations Updated: 13...     TaxTMI    Government Clarifies Tax Treatment for Co-Insurance...     TaxTMI    Procedural Flaws Invalidate GST Tax Order, Restore...     TaxTMI    GST Registration Cancellation Upheld: Failure to...     TaxTMI    Contractual Delay Penalties Upheld: Liquidated...     TaxTMI    Tax Liability After Death: Section 93 Requires...     TaxTMI    Late Fee Clarification for GSTR-9C: Mandatory...     TaxTMI    Govt Amends PMLA to Empower Indian Cyber Crime...     TaxTMI    Tax Exemption for Mysore Palace Board Under Section...     TaxTMI    Travelers Can Carry Limited Agarwood Products...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

CIT(A) has no power to hear appeal against an assessment under ...


Income Tax Commissioner (Appeals) Can't Hear Appeals on Assessments u/ss 143(3) and 263 of Income Tax Act.

January 31, 2013

Case Laws     Income Tax     AT

CIT(A) has no power to hear appeal against an assessment under section 143(3) read with section 263 of the Act - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Validity of reopening of assessment u/s 147 - CIRP proceedings - The proceedings under the Insolvency and Bankruptcy Code, 2016 (IBC) cannot be pressed into service to...

  2. Revision u/s 263 - Period of limitation - To be commenced from original assessment order or re-assessment order u/s 147 - In the case on hand, the jurisdiction under...

  3. Revision u/s 263 - period of limitation - the case was re-assessed u/s. 143(3) r.w.s. 147 - the case of the assessee was again reopened and the assessment u/s. 143(3)...

  4. Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal...

  5. Revision u/s 263 - order passed u/s 143(3) r.w.s. 147 wherein the assessment were re-opened on specific reasons recorded for re-opening and addition made - CIT is...

  6. Revision u/s 263 - Revision barred by limitation or not? - Period to be computed from the date of original assessment u/s 143(3) or from the date of subsequent order...

  7. Revision u/s 263 - As on date that in an unabated year the addition can only be made on the basis of incriminating material. Therefore having regards to the legal...

  8. Revision u/s 263 - In the instant case, the receipt of consultancy fee does not fall within the ambit of expression “income in respect of any issue, which has escaped...

  9. Revision u/s 263 - the notice u/s. 143(2) of the Act, was issued much prior to the assessee filing his return of income. This is not in accordance with law. Hence the...

  10. The summary highlights the key difference between the scope of total income under the Income Tax Act and the Black Money (Undisclosed Foreign Income and Assets) and...

  11. Revision u/s 263 - Period of limitation - if the issue on which the proceedings u/s 263 is initiated is not a subject matter of the assessment order passed u/s 143(3)...

  12. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

  13. Revision u/s 263 - Being conscious of the fact that the original assessment order could not be revised under section 263 of the Act due to bar of limitation, as provided...

  14. Revision u/s 263 regarding claim of accommodation entry - reliance on statements of third parties. Timelines for completing assessment u/s 143(3). Assessing officer duly...

  15. Reopening of assessment u/s 147 - Earlier, ITAT remanded the matter back requesting the AO to provide reasons for initiating reassessment proceedings. - AO must have...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: E-invoicing Not Mandatory for Business with 4.5 Crore Sales and Uninvo...
H: Revised ITR-3 Form Introduced for AY 2025-26, Updating Income Tax Fili...
H: SEBI Amends Stock Exchange Rules: Cooling-Off Periods for Directors In...
H: Trustees Now Required to Disclose Litigation and Debt Instrument Risks...
H: Customs Mutual Administrative Assistance Expanded: New Zealand and Mad...
H: RBI Extends Diamond Dollar Account Qualification Period from 2 to 3 Ye...
T: Carbon Credit Income Now Taxed at 10% Flat Rate, Disallowing Deduction...
T: Innovative Patent Royalty Tax Cut: 10% Rate for Indian-Developed Paten...
F: Multi-State Company Navigates Rent Invoice Compliance Under GST Rules ...
F: Gold Import Strategy Navigates Complex Trade Agreements, Customs Rules...
T: Unexplained Income Tax Rule Imposes 60% Levy, Blocks Deductions to Pre...
T: New Tax Rules Limit Anonymous Donations for Non-Profits, Requiring Tra...
A: Landmark Ruling: GST and Customs Arrest Powers Require Substantive Evi...
A: Tax Authorities Granted Five-Year Window for Assessment Under CGST Act...
A: Electronic Appeals and Digital Proceedings: GSTAT Streamlines Tax Disp...
A: Digital Transformation of NGO Tax Exemptions: Simplified 10A/10AB Regi...
A: Used Oil Recycling Mandate Requires Producers to Collect, Recycle, and...
A: Spotify Wins Trademark Battle Against 'Potify' App, Blocking Registrat...
A: Battery Producers Must Implement Comprehensive Waste Collection, Recyc...
A: Used Oil Waste Management in India: Comprehensive Legal Framework Bala...
A: India's Plastic Waste Management Rules Mandate Extended Producer Respo...
A: Manufacturers Must Collect and Recycle Vehicle Tyres Under New Extende...
A: Traffic Fine Disputes in India: Empowering Citizens to Challenge Wrong...
A: E-Waste Management in India: Comprehensive Regulatory Framework Promot...
H: Firm's Multi-State Registration Sparks Legal Scrutiny: GST Appeal Proc...
H: Technical Filing Glitch Overturned: GST Appeal Reinstated After Manual...
H: Landmark GST Ruling: Petitioners Win Right to Retroactive ITC Refund R...
H: High Court Quashes Demand Orders for Procedural Irregularities, Mandat...
H: Tax Notifications Upheld: Administrative Order Stands, Petitioner Reta...
H: High Court Suspends GST Tax Credit Reversal Order, Awaits Supreme Cour...