Home Highlights May 2014 Year 2014 This

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1. Challenge to the order passed u/s 143(3) pursuance to the direction passed by DRP u/s 144C(5) - Speaking order - Power of DRP to remand - the order of the DRP is in...

2. TP adjustment - AO/TPO has not followed direction of DRP - As per section 144C(13) the AO is bound to pass the final assessment order in conformity with the direction of...

3. The High Court ruled on the validity of an order passed u/s 144C(3) read with Section 144B. The petitioner had filed objections to the Draft Assessment Order before the...

4. Assessment u/s 144C - Royalty receipt - income from distribution of software licenses and providing support services - AO has not followed the directions of the DRP and...

5. Final assessment order passed u/s 143(3) read with Section 144C(13) subsequent to Dispute Resolution Panel (DRP)/Transfer Pricing Officer (TPO) directions deemed invalid...

6. Scrutiny Assessment u/s 143(3) after direction of DRP u/s. 144C - time barred assessment - The final assessment order has been passed after the end of one month from the...

7. DRP directions without a valid computer-generated Document Identification Number (DIN) allotted and quoted in the body of the order are invalid and deemed never issued....

8. Reopening of assessment u/s 147- non-issue of notice u/s. 143(2) - Non filing of ITR within thirty days after issue of notice u/s. 148 - though the assessee did not file...

9. Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent...

10. Validity of the final assessment order due to non-service of the Dispute Resolution Panel’s (DRP) directions - AR candidly admitted before the Tribunal that, on the...

11. Delay in proceeding with SCN - SCN was issued in 2006 - Order in Writ petition was passed in 2010 - Reply to SCN was filed in 2010 - A corrigendum was issued in 2016, PH...

12. Validity of Assessment u/s 144 r.w.s. 143(3) - additions based on seized material. - As on 19.11.2012 the assessment for assessment year 2010-11 was not pending. AO has...

13. Assessment u/s 144C(13) in pursuant to the directions of DRP - In the case in hand, the direction for verification as issued were colourable and the Latin maxim “Quando...

14. Reopening of assessment -Notice u/s 143(2) - AO given the notices u/s 143(2) to the assessee immediately to filing the return, which shows non-application of mind on the...

15. Benefits under MEIS scheme - amendment in shipping bills - It is not the case of the respondents that the petitioner is not otherwise covered by Circular...