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1. Validity of reopening of assessment u/s 147 - by the time, assessment order for the assessment year 2004-05 was passed on 31.12.2010, six year period for reopening of...

2. Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of...

3. Validity of assessment order - The limitation for passing of such assessment order is four years from the end of the year containing the period to which the return...

4. This order authorizes Income-tax authorities to admit applications or claims for refund and carry forward of loss u/s 119(2)(b) of the Income-tax Act, 1961. It...

5. Period of limitation for carrying forward of Unabsorbed depreciation loss prior to assessment year - once the Circular No.14 of 2001 clarified that the restriction of 8...

6. Refund of TDS claimed after 6 years - The application under Section 119(2)(b) of the Act is being denied by adopting a very hyper technical view that the application for...

7. Period of Limitation in passing the assessment order dated 31.12.2004 for the assessment years 1998-99 to 2002-03 - Petitioner was fully aware that the limitation for...

8. Validity of orders under sec 201(1)/201(1A) - period of limitation - the limitation period for the financial year 2009- 10 relevant to assessment year 2010-11 expires on...

9. Non Granting the refund of TDS credit - TDS which was not claimed in the return of income - belated claim of refund of the TDS - Power to condone the delay u/s 119(2)(b)...

10. TDS u/s 194I - assessee in default - the order passed under Sec.201 (1) and (1A) of the Act on 28.1.2008 for the assessment year 2002-03, would be barred by limitation...

11. In assessment year 2002-03 the total contribution to the pension fund during the year was ₹ 1.22 crores out of which ₹ 22,89,137/- were actually disbursed to...

12. Refund of cenvat credit - export - Period of refund claim is January 2004 to March 2004 and the claim was filed on 29.3.2005 - refund allowed - AT

13. Depreciation on leased assets u/s 32 - In the instant case, the revenue has accepted the claim of the assessee for depreciation under Section 32 of the Act for the...

14. Rectification u/s 154 - incorrect carry forward of loss - We reserve liberty to the assessee to file an application under Section 119(2)(b) of the Act before the...

15. Refund of tax - Applications to condone delay in filing the return of income and claim of refund u/s 119(2)(b) rejected - The petitioner came to know about the fact of...