Validity of corrigendum issued to the order passed u/s 144C - ...

High Court Invalidates Corrigendum: TPO's Final Assessment Order u/s 144C Deemed Illegal and Unalterable.

June 19, 2014

Case Laws Income Tax HC

Validity of corrigendum issued to the order passed u/s 144C - TPO instead of passing a provisional order or a draft assessment order, has passed a final assessment order - corrigenda cannot validate an illegal order into valid one - HC

View Source

← Previous Next →

Validity of corrigendum issued to the order passed u/s 144C - ...

High Court Invalidates Corrigendum: TPO's Final Assessment Order u/s 144C Deemed Illegal and Unalterable.

June 19, 2014

Case Laws Income Tax HC

You may also like:

TP Adjustment - Non follow procedure u/s.144C - Non referring to TPO - only draft assessment order passed - Draft assessment order cannot be treated as final assessment...

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...

The High Court quashed the Transfer Pricing Order (TPO) and consequent draft assessment order, holding them illegal and arbitrary. The TPO order was not digitally signed...

Rejection of Application for Final Approval u/s 80G(5)(iii) - The Tribunal observed that the CBDT Circular extending the date for final applications did not apply to...

Validity of order u/s 92CA - time limit for passing of the TPO order - period of limitation - despite the fact that the reference made to the Ld. TPO is valid, in...

Refund of service tax - Export of goods - allegation of illicit mining - Levy of tax on illegal activities / illegal export. - unless there is any provision to the...

The case pertains to the levy of penalty u/s 271G for failure to furnish documents and information u/ss 92CA/92D. The key points are: The Transfer Pricing Officer (TPO)...

TP adjustments - reference made to TPO - Cognizance u/s 92BA(i) - effect of omission of law - undisputedly, by the Finance Act, 2017, clause (i) of section 92BA has been...

Validity of corrigendum issued to the order passed u/s 144C - TPO instead of passing a provisional order or a draft assessment order, has passed a final order - ...

Reopening of assessment u/s 147 - corrigendum issued to make changes in reaosns to belive - the action of the AO to be wholly untenable in law. By issue of corrigendum,...

Validity of SCN - corrigendum issued six years later from original SCN - Having perused both the original SCN and the ‘corrigendum’ issued six years later on 19th...

GST - Corrigendum to Notifications - Prescribing Rate of tax and Exemption from GST in case of Goods

Corrigendum Order F.No.437/09/2012-Cus.IV dated 17th April, 2012 - Notification

Corrigendum Notification No. 93/2012 - Customs (N.T.), dated 09/10/2012 - Notification

Corrigendum to Office Order F.No.437/59/2010-Cus.IV dated 23rd November, 2010 - Notification

Quick Updates: