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 2013 Year 2013 This

Reassessment u/s 147/148 - When the question of jurisdiction can ...

Income Tax

March 5, 2013

Reassessment u/s 147/148 - When the question of jurisdiction can be raised? - a question relating to jurisdiction which goes to the root of the matter can always be raised at any stage, be in appeal or revision - HC

View Source

 


 

You may also like:

  1. Jurisdiction to continue reassessment u/s 147/ 148 - instead of filing return, challenge to the jurisdiction on the ground that it had no taxable income cannot be entertained - HC

  2. Reopening of assessment u/s 147 - transfer of case u/s 127 - jurisdiction of AO for reassessment - the issue to lack of jurisdiction can be raised at any stage in a case...

  3. Reopening of assessment u/s 147 - Jurisdiction - objections were raised by the assessee u/s 124(3) of the Act, within one month of receipt of notice u/s 148 of the Act...

  4. Reopening of assessment u/s 147 - Initiation of reassessment proceedings, u/s.148 of the Act and issued notice to the assessee was based on valid reason on the strength...

  5. Reassessment u/s 147 - Even though there is merits of the reassessment proceedings, the Respondents will have to first show whether the Respondent is entitled to invoke...

  6. Assessment to be framed u/s 153C OR u/s 147/148 - Validity of the reassessment proceedings - Initiation of action u/s 153C would arise only if the seized material are...

  7. Reopening of assessment u/s 147 - Sham transaction of gift - No new material surfaced during the reassessment proceedings on which the AO could have formed a requisite...

  8. Reassessment u/s 147/148 - Initiation of rectification u/s 154 by the AO and simultaneously initiating the reassessment u/s 147/148 on the same reasons, particularly...

  9. 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...

  10. Validity of the assessment order passed u/s 147 r.w.s. 143(3) - post search assessment - in the case on hand the pending reassessment proceedings u/s 147 got abated by...

  11. Reassessment u/s. 147 - non availability of file containing reasons to believe - there is no material brought to our notice that reasons were recorded before issue of...

  12. Reassessment u/s 148 - time limit for notice - change of opinion - case on hand is one that of the mixed question of law and facts - AO is empowered to consider the...

  13. 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,...

  14. Reopening of assessment u/s 147 - valid approval u/s 151 - “unsigned approval” issued in electronic form - The point of time when the AO issued notices u/s 148, he was...

  15. Reopening of assessment u/s 147 - No notice of reopening u/s 148 of the Act was given by the Assessing Officer having jurisdiction over the assessee. No reasons were...

 

Quick Updates:Latest Updates