Revision order - change of heart - a revision order can only be ...

Case Laws Income Tax

January 28, 2015

Revision order - change of heart - a revision order can only be passed on the ground on which the assessee has been given reasonable opportunity of being heard, and as it is not open to Commissioner to set out one reason for revising the order but actually revise the order on some other ground. - AT

View Source

← Previous Next →

Revision order - change of heart - a revision order can only be ...

Case Laws Income Tax

January 28, 2015

You may also like:

Tribunal dismissed assessee's appeal ex-parte regarding addition u/s 68 for bogus LTCG and addition to share capital on ground of failure to discharge onus. HC held...

Penalty u/s 271C - Reasonable cause - In the substance of this case after the decision of ITAT, the disallowance was sustained but at the same time the assessee was...

The Appellate Tribunal set aside the order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] dismissing the assessee's appeal without admitting it for...

Penalty levied u/s. 271G - nternational transactions - assessee ignoring the provisions of Section 92D of the Act as well as Rule 10D of the Income Tax Rules - Section...

Penalty u/s 272A (2) (k) - assessee has failed to submit the quarterly TDS statements in Form No. 26Q - The reasonable cause of ignorance of technical knowledge lack of...

The assessee was levied penalty u/s 271B for delay in filing the audit report u/s 44AB within the stipulated time. The assessee contended that the invoices and other...

HEART – A PLANT? - Article

Reopening of assessment - act of giving only 12 hours to file reply to the show cause notice by the respondents - When the show cause notice-cum-draft assessment order...

Income from house property - consider the Ambey Valley property as self-occupied property - determination of annual value - CIT(A) has upheld that the 7% of cost of...

Additional ground relating to DDT liability - the assessee cannot raise the additional ground relating to DDT liability in the present appeal. The assessee, if so...

Admission of additional ground - Addition u/s 43CA - retrospective applicability of tolerance band of 5% - it is not a case where as a result of any amendment in the...

The assessee delayed filing the TDS statement, leading to late fees u/s 234E. The Assessing Officer issued an order u/s 200A regarding the late filing. The assessee...

Penalty levied u/s 271(1)(c) - the assessee has given reasonable and plausible explanation that the accountant has committed mistake while preparing the accounts as the...

Detention of goods on incorrect grounds - when the show-cause notice was issued, there is no whisper of any invalid document whatsoever. In fact, the stand was...

Additional grounds - Tribunal has power to permit assessee to raise new ground of appeal, not set forth in memorandum of appeal, even without formal amendment of grounds...

Quick Updates: