Reopening of completed assessment – Once a query is raised, ...

Completed Assessments Can Be Reopened Without Explicit Query Satisfaction Mention; Query Reply Doesn't Preclude Reopening.

August 13, 2014

Case Laws Income Tax HC

Reopening of completed assessment – Once a query is raised, replied, it is not necessary that an assessment order should contain reference and/or discussion to disclose its satisfaction in respect of the query raised - HC

View Source

← Previous Next →

Reopening of completed assessment – Once a query is raised, ...

Completed Assessments Can Be Reopened Without Explicit Query Satisfaction Mention; Query Reply Doesn't Preclude Reopening.

August 13, 2014

Case Laws Income Tax HC

You may also like:

Reopening of assessment u/s 147 - It is settled law that once a query is raised during the assessment proceedings and the assessee has replied to it, it follows that the...

Reopening of assessment u/s 147 - reasons to believe - The High court observes that all the issues raised in the notice for reopening were indeed subject to discussion...

Reopening of assessment u/s 147 - Reason to believe - change of opinion - The reason we say that there is a change of opinion is because once a query has been raised...

Reopening of assessment u/s 147 - Pr.CIT has recorded his satisfaction for reopening of the assessment in a most mechanical manner without considering even the...

The assessment order was challenged on the grounds of validity of reopening after four years, based on a change of opinion and borrowed satisfaction. The assessee...

Reopening of assessment u/s 147 - Once a query has been raised by Assessing Officer through the assessment proceeding and the assessee has responded to that query, it...

The Appellate Tribunal held that the assessment orders issued u/s 153C for the assessment years 2011-12 and 2012-13 were beyond the jurisdiction of the Assessing Officer...

Absence of incriminating material during search precludes additions in completed assessments, as per Supreme Court's ruling in Principal Commissioner of Income-tax,...

Reopening of assessment u/s 147 - The fact that the Assessment Order does not contain any reference or discussion relating to depreciation claimed by petitioner on the...

Validity of Reopening of assessment based on order passed u/s 263 - The Court found that the reassessment proceedings lacked the satisfaction of jurisdictional...

Reopening of assessment u/s 147 - AO has proceeded to reopen the assessment on the basis of wrong appreciation of facts by mentioning that the assessment is proposed to...

Reopening of assessment u/s 147 - It is sufficient if any one of the conditions stipulated in Proviso clause to Section 147 is satisfied for reopening of assessment. -...

Reopening of assessment - notice issued after the expiry of more than 4 years - Capitalization of interest income - The High Court observed that, the AO having raised a...

Notices issued u/ss 84 and 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 were valid. The time limitation for revising assessment orders is not an issue if a...

Validity of Assessment u/s 153C - whether AO of the searched person has not recorded satisfaction note that the books of accounts/material belongs to the assessee ? - In...

Quick Updates: