Reassessment proceedings on the ground that one Form 3-B filed ...

Case Laws VAT and Sales Tax

August 31, 2013

Reassessment proceedings on the ground that one Form 3-B filed by the assesse claiming concessional rate of tax is invalid - procedural law lays emphasis on the spirit of law and not on form - reassessment proceedings not valid - HC

View Source

← Previous Next →

Reassessment proceedings on the ground that one Form 3-B filed ...

Case Laws VAT and Sales Tax

August 31, 2013

You may also like:

Validity of reassessment proceedings questioned due to delayed digital submission of Form 10. Emphasis on due disclosure over procedural digital filing requirements....

Benefit of the option of lower rate of tax exercised by the assessee u/s 115BA - claim was denied by the CPC/CIT(A) for the simple reason that the assessee has not filed...

Section 147/148 proceedings can only be initiated based on the original reasons recorded for forming the opinion of escapement of income. The Assessing Officer cannot...

The High Court quashed the reassessment proceedings initiated by the Assessing Officer u/s 148 of the Income Tax Act, holding it to be a case of "change of opinion" and...

Levy of penalty - when the petitioner is not entitled to claim concessional rate of tax under section 3% of the TNGST Act, they are liable to pay penalty under section...

Foreign Tax Credit u/s. 90 - Assessee did not file Form 67 at the time of filing of her return of income - Referring to established case law, the Tribunal affirmed that...

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...

Assessee filed second rectification application u/s 254, raising same grounds as first miscellaneous application which was already rejected. Tribunal held that except...

The revisional order for assessment proceedings for the financial year 2006-07 was challenged on the grounds of limitation u/s 33 of the TVAT Act, as it was undertaken...

Conduct of Reassessment Proceedings - Principles of Natural Justice - The High court found that the reassessment proceedings were conducted in great haste, violating the...

Once the principal grounds on which reassessment was proposed are dropped, no further additions can be made even by taking recourse to Explanation 3. There is an...

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...

The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

Revision u/s 263 - bogus purchase - proof of nexus between the purchases and sales - once submission/reply filed by the assessee, pursuant to enquiry by the Assessing...

Quick Updates: