Home Highlights September 2011 Year 2011 This

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1. Rectification of mistake u/s. 254(2) - Scope of tribunal in rectification - review of the order passed by the Tribunal in the guise of rectification which is not...

2. Charging of interest u/s 220(2) - demand was raised first time - additions made in the rectification order passed u/s 154 - the rectification order itself cannot include...

3. Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC

4. Reopening of assessment u/s 147 - addition of bogus expenditure - non-issuance of valid notice u/s 143(2) - Issuance of notice under section 143(2) of the Act prior to...

5. Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before...

6. Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s...

7. Reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued - Furnishing of the return is a sine qua non for issuance of notice under Section 143(2) of...

8. Revision u/s 263 against non-Est order - The ITAT held that, return filed beyond the prescribed time limit under notice u/s 148 should not be treated as non-est. -...

9. Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT

10. Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

11. Reopening of assessment - non-issuance of notice u/s 143(2) - assessment could not be sustained for lack of service of statutory notice u/s 143(2) of the Act - AT

12. Rectification u/s 254 - non consideration of certain grounds - there is an inadvertent mistake by the Tribunal in not disposing of grounds no.2, 3 and 6, which comes...

13. Maintainability of the appeal u/s 260A before HC whereas the rectification application u/s 254(2) is pending before the ITAT - there are substantial questions of law to...

14. Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel...

15. Rectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - transfer of case u/s 127 - Legislative intent becomes clear with reading to Section 127(3)...