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 September 2013 Year 2013 This

Admission of revised return - when the processing of a return ...


Commissioner of Income Tax (Appeals) rightly admits revised tax return; Assessing Officer must follow it.

September 9, 2013

Case Laws     Income Tax     AT

Admission of revised return - when the processing of a return does not amount to an assessment, CIT(A) cannot be said to have erred in admitting the revised return as a valid return and requiring the Assessing Officer to proceed on that basis- AT

View Source

 


 

You may also like:

  1. The Income Tax Appellate Tribunal held that an appeal cannot be dismissed solely on the ground of non-filing of return or non-payment of advance tax when the entire...

  2. Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised...

  3. The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

  4. Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

  5. The Income Tax Appellate Tribunal held that the revised return of income filed by the assessee cannot be treated as invalid by the Assessing Officer (AO). Since the AO...

  6. The Income Tax Appellate Tribunal (ITAT) allowed the assessee's appeal and admitted additional evidence. The assessee did not disclose income from other sources, which...

  7. Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for...

  8. The ITAT held that where the assessee entered into a unilateral Advance Pricing Agreement (APA) with the Central Board of Direct Taxes (CBDT) and complied with its...

  9. Non-admission of appeal u/s. 249(4) - The assessee has not paid the taxes on the revised return which was not treated to be valid by the AO and was non-est in law. Since...

  10. Revision u/s 263 - Doctrine of merger - the subject-matter in question “Disallowance under section 14A r.w.r.8D” ‘ has been considered and decided by the Commissioner of...

  11. Penalty u/s 271AAB for unexplained cash commission expenses u/s 69C cannot be imposed if the additional income disclosed by the assessee in the return of income is not...

  12. The taxpayer filed an original return which was processed by the CPC. Subsequently, a revised return was filed u/s 139(5) with a self-assessment tax of Rs. 10,820/-....

  13. Penalty u/s 271(1)(C) - reopening of assessment u/s 147 after filing of revised return - Revised return was not filed in response to notice issued u/s.148 and therefore,...

  14. The Commissioner of Income Tax (Appeals) confirmed additions from unsecured loans and capital introduced by the assessee during demonetization. The Assessing Officer...

  15. Appeal before CIT(A) - Non deposit of admitted tax/advance tax as provided u/s 249(4) - Payment of tax is mandatory but the requirement of paying such tax before filing...

 

Quick Updates:Latest Updates