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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Validity of reopening of assessment - need for a direct link ...

Income Tax

January 14, 2024

Validity of reopening of assessment - need for a direct link between the portal's information and the income allegedly escaping assessment

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  1. Validity of Reopening of assessment - providing information to the Petitioner - in the instant case, supporting documents have not been provided to the Assessee i.e.,...

  2. Inaction of the GST department in opening the portal qua the petitioner - transfer of registration of the dealer pursuant to the death of the proprietor of the firm -...

  3. Difficulties in filing of GST Tran-1 - transitional credit - HC directs the government to to reopen the portal within two weeks from today.

  4. Reopening of assessment u/s 147 - There was live link or direct nexus between the material which suggested the escapement of income and information on the basis of...

  5. Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger is not applicable - reopening of the case...

  6. Reopening of assessment - belief of escapement of income - reopening merely on the information received from the Investigation Wing of the Department, i.e., just on...

  7. Reopening of assessment - validity of reasons to believe - reassessment can be initiated even when the information is obtained from the record of the original...

  8. Reopening of assessment u/s 147 - undisclosed LTCG - when the information was specific with regard to transactions of penny stock entered into by the assessee, and the...

  9. Reopening of assessment u/s 147 - concept of change of opinion - In cases where the return of an assessee is accepted without scrutiny, the assessing officer enjoys a...

  10. Reopening of assessment - assessments based on receipt of certain information from Investigation Wing invalid due to non application of mind by the A.O - AT

 

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