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 November 2013 Year 2013 This

Jurisdiction of CIT(A) - Power to set aside the assessment and ...


CIT(A) Can Set Aside Assessment, Refer Case Back to AO for Tax Calculation: Jurisdiction Upheld.

November 18, 2013

Case Laws     Income Tax     AT

Jurisdiction of CIT(A) - Power to set aside the assessment and refer the case back to the AO - What the AO has to do in the set aside proceedings is merely calculation of the tax for which the respondent can be treated as an “Assessee in default” - order of CIT(A) sustained - AT

View Source

 


 

You may also like:

  1. The Assessing Officer (AO) reopened the assessment solely based on the information from a survey conducted by the Sales Tax Department, without independently examining...

  2. Jurisdiction of CIT (A) while passing an order in appeal u/s 250 - Validity of assessment framed without issue of notice u/s. 143(2) - whether CIT (A) has exceeded his...

  3. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  4. The Appellate Tribunal considered the validity of a scrutiny assessment conducted by an Additional Commissioner of Income Tax (Addl. CIT) under section 143(3) read with...

  5. Power to CIT(A) to set aside the order and remand back to AO - CIT(A) has only directed the AO to determine the actual distance based on these findings and then...

  6. Case involved revision u/s 263 by the Commissioner of Income Tax (CIT) setting aside assessment order regarding rent recovered from specified persons and treatment of...

  7. Validity of assessment order us 153A - Approval by the JCIT as required u/s 153D - An irregularity in the assessment order may be rectified by remitting back the matter...

  8. Revision u/s 263 involving excess deduction of transport expenses and non-deduction of TDS on transportation charges. CIT held AO failed to verify adequately, rendering...

  9. Income Tax: In best judgment cases where taxpayers remain unresponsive to the Faceless Assessing Officer, the Commissioner (Appeals) shall be empowered to set aside the...

  10. Jurisdiction by AO to suo-moto convert protective assessment into substantive assessment post completion of original assessment proceedings - Once the ld CIT(A) was...

  11. Validity of Assessment u/s 153C - Notice issued by any officer other than jurisdictional AO - the entire conspectus of the case, it appears that the AO had recorded the...

  12. 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 -...

  13. Revision u/s 263 - Use of word "seems" by the CIT while recording reasons - It seems that, Assessment order passed by the A.O. in this case is erroneous and prejudicial...

  14. CIT invoked revisionary jurisdiction u/s 263 alleging AO did not examine provision for subcontracting expenses and refund claim during reassessment proceedings. Assessee...

  15. Revision u/s 263 by CIT - Addition u/s 68 - Applicability of section 115BBE for set off of claim - the amendment brought in by financial year 2016 in this regard is...

 

Quick Updates:Latest Updates