Home Highlights July 2014 Year 2014 This

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1. Reopening of assessment u/s 147 - Since, in the instant case, admittedly no addition has been made on account of the issue for which the case of the assessee was...

2. Reopening of assessment - case was reopened on a ground but additions were made on different ground - it was not open to him to make the addition for unaccounted investment

3. Reopening of assessment u/s 147 was based on reasons to believe the difference between total cash sales and cash sales reflected in books. Held: Reopening was made only...

4. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

5. Jurisdictional issue regarding notice u/s 143(2) was addressed, with ITAT holding that the initial notice by ACIT, Circle-5(1), Delhi was within time, and subsequent...

6. Validity of reopening an assessment and the legality of issuing a new Show Cause Notice u/s 148-A(b) after the conclusion of initial reassessment proceedings. The key...

7. Validity of reopening of assessment - High Court quashed the notice on the ground that, (a) that approval for issuance of notice under Section 148A(d) of the Act has not...

8. Reopening of assessment u/s 147 - once the additions are not made on the issue for which the notice was issued, the AO is not permitted to make any other addition,...

9. Reopening of assessment u/s 147 - AO recorded his satisfaction about escapement of income for sale of investments - no addition made on this issue - addition made for...

10. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

11. Reopening of assessment - notice issued u/s 148A(b) - Mistake in notice issued - The impugned order passed u/s 148A(d) and the impugned notice issued under Section 148...

12. Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance...

13. Validity of reopening of assessment u/s 147 - Search of another person - There has been no action on assessee under section 132 or requisition is made under section 132A...

14. Validity of reopening of assessment u/s 147 - mandation to issue notice u/s 148 - The reassessment proceedings can only commence once notice under Section 148 of the Act...

15. The Appellate Tribunal held that the issues on which the reassessment order was passed u/s 147 read with Section 143(3) and the issues on which the revision order was...