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 August 2013 Year 2013 This

Best judgement assessment - Failure to furnish statement - ...

Case Laws     Income Tax

August 21, 2013

Best judgement assessment - Failure to furnish statement - Applicability of Sub-clause (a) of section 144(1) - No merit in the plea of the assessee that the assessment made under section 143(3) of the Act in the present set of facts is invalid - HC

View Source

 


 

You may also like:

  1. Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for...

  2. Amendment of section 272A. - penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. - to include...

  3. Section 28A of the Haryana General Sales Tax Act, 1973 dispenses with the requirement of a second notice and opportunity of personal hearing before proceeding with best...

  4. Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act

  5. Validity of Best judgment assessment - Assessment u/s 153C - since petitioner has filed a return, no best judgment assessment u/s 144 of the Act could have been passed -...

  6. Nature of assessment - best judgment assessment or not - the entries in the books of account varying with returns filed are relied upon and then the assessment has been...

  7. Best Judgement Assessment under GST - failure to file returns within time - This Court may not be justified in granting an extension of the period contemplated u/s...

  8. Validity of assessment order - best judgement assessment - Section 62 of GST for non filing of return - For reasons best known to the petitioner, the returns were not...

  9. Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form...

  10. Freezing of Bank Account of petitioner - No SCN was issued - Mere making of such statements of the officers of the assessee by themselves cannot lead to any conclusion...

  11. Reopening of assessment u/s 147 - The High Court observed that, the expression “accommodation entry” and “bogus financial transaction” in the recorded reasons are not...

  12. Failure to file returns within thirty days after receiving best judgment assessment order u/s 62 of CGST/SGST Act proved fatal for appellant's challenge against...

  13. Whether previous orders of assessment, although they may even be best judgment assessments, would form good material or good evidence for purpose of computing income of...

  14. Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC

  15. Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had...

 

Quick Updates:Latest Updates