Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Detention Order under COFEPOSA - legal heirs of...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Seeking rectification in Form GSTR-1 - limitation...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     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 February 2023 Year 2023 This

Provisions relating to reassessment proceedings - Specified ...

Income Tax

February 4, 2023

Provisions relating to reassessment proceedings - Specified Authority in case of (i) grant of approval u/s 148 & 148A shall be the PCIT/CCIT (ii) In case of re-opening of case shall be shall be the PCCIT/CCIT/PDGIT/DGIT as per section 151. Also, for determining specified authorith any extended period u/s 149 shall be excluded for issuance of notice u/s 148.

View Source

 

← Previous Next →

 

You may also like:

  1. Provisions relating to reassessment proceedings - Period of limitation for issue of notice u/s 148 shall exclude period where requisition u/s 132A has been made after...

  2. Provisions relating to reassessment proceedings - In cases where survey under section 133A of the Act is conducted, the AO is deemed to have information for the purposes...

  3. Amendment to Section 148 vide Finance Act, 2006 - Period of limitation as specified u/s 143(2) is not application for reassessment proceedings..... - HC

  4. Reopening of assessment - notice to petitioner u/s 148A(b) - any observations of the assessing authority while passing order u/s 148A(d) with regard to merits of...

  5. Reopening of assessment u/s 147 - reasons to believe - notice u/s 148A(b) - the case of the petitioner is covered by information specified in Explanation 1(i) of Section...

  6. Validity of reopening of assessment - scope of old unamended law and new inserted section 148A - The High court held that notices issued under the newly inserted Section...

  7. Once the case of reassessment is made out by the AO which falls in the preview of specific provisions of section 153C of the Act, the AO cannot resort to invoke the...

  8. Reopening of assessment u/s 147 - Validity of order 148A - the reassessment proceedings initiated are unsustainable on the the ground of violation of the procedure...

  9. Reopening of assessment u/s 147 - unexplained cash payment - Two notices issued u/s 148 - it is a case where pending conclusion of the first reassessment proceedings,...

  10. Validity of reopening of assessment - if only the AO who applied for approval under Section 151 of the Act had only read the approval form, he would have made the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Penalty proceedings u/s. 271(1)(b) - non-compliance with the 3 notices...
H: Validity of reopening of assessment u/s 147 - Reason to believe - Addi...
H: Rejecting registration u/s 12A(1)(ac)(iii) - name mismatch between the...
H: Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Co...
H: Prohibition of Benami Transactions - Provisional attachment order was ...
H: Maintainability of Appeal - Appropriate forum - matter relates to the ...
H: Seeking amendment of bill of entry - The High Court acknowledged the o...
H: Request for conversion of free Shipping Bills into Drawback Shipping B...
H: Provisional release of the goods allowed - SCN not issued within time ...
H: 100% EOU - Cancellation of bonded warehouse licence, letter of permiss...
H: Refund of Service Tax - Payment of tax as a mistake of law - Period of...
H: Service Tax Liability - Valuation - Reimbursements of expenses - Pure ...
H: Levy of penalty - Applicability of the substituted rule for imposition...
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
H: Interest and penalty liability - Petitioner discharged GST liability b...
H: Imposition of 100% penalty - Late Filing of Writ Petition - Petitioner...
A: A simplified GST guide designed for commission agents and brokers.
A: Delhi HC issued notice to decide on the taxability of providing corpor...
A: WAIVER OF INTREST UNDER SECTION 234A, 234B AND 234C OF INCOME TAX ACT, 1961
A: Rs. 3731 Crore Penalty Demand from the employees set aside
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
F: Input Tax Credit
F: Bill To a Overseas Company Supply of goods Locally
C: Extension of due date for filing of Form No. 10A/10AB under the Income...
N: Export of 2,000 MT of White Onion under Code 0703 10 19
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT
A: Understand the Contrasts between Government and Public Limited Companies