Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Reopening of assessment u/s 147 - order passed u/s 148A(d) - non ...


Court Orders Fresh Evaluation of Assessment u/s 147; AO to Provide Hearing After Ignoring Response.

March 10, 2023

Case Laws     Income Tax     HC

Reopening of assessment u/s 147 - order passed u/s 148A(d) - non disposal of response filed by the petitioner - AO directed to carry out a de novo exercise. AO will also accord a personal hearing to the authorized representative of the petitioner. - HC

View Source

 


 

You may also like:

  1. 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...

  2. The High Court examined the validity of an assessment order issued without considering the reply submitted by the assessee in response to a Show Cause Notice. It was...

  3. Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance...

  4. Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the...

  5. Validity of fresh assessment orders - HC quashed the assessment order invoking the writ jurisdiction - othing has been observed by the High Court on the merits of the...

  6. Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite...

  7. The HC set aside both the assessment order and rectification order, remanding the matter to the assessing authority for fresh consideration. The Court found that the...

  8. 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...

  9. The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST...

  10. Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation...

  11. The HC quashed the Best Judgment Assessment order under section 144, finding it legally untenable as the Assessing Officer failed to properly consider the petitioner's...

  12. The High Court found procedural irregularities in a faceless assessment process. The Assessing Officer (AO) did not refer to summons u/s 133(6) in the show cause notice,...

  13. The Delhi High Court examined the validity of an order passed u/s 92CA and jurisdiction to pass an assessment order post-limitation period. The court held that once the...

  14. HC invalidated reassessment proceedings under s.147 for AY 2014-15 initiated beyond four years. AO failed to demonstrate any failure by assessee to fully disclose...

  15. Liability of legal representative (LR) of deceased - validity of assessment order passed u/s 147 against only one LR - The High Court held that the impugned assessment...

 

Quick Updates:Latest Updates