Protective assessment could only be made at the stage when there ...

Case Laws Income Tax

July 17, 2015

Protective assessment could only be made at the stage when there was any doubt or dispute about the assessability of a particular sum either in relation to the assessment year and/or in relation to the assessee - HC

View Source

← Previous Next →

Protective assessment could only be made at the stage when there ...

Case Laws Income Tax

July 17, 2015

You may also like:

Validity of assessment u/s 153A - Non issuance of notice U/s 143(2) - Protective assessment - the assessment has been made on a protective basis, but, it is not clear...

The concept of protective assessment also becomes important in a situation where the addition on substantive basis is deleted and in such an event, protective assessment...

Protective assessment/addition - No substantive assessment/addition in the hands of other assessee - It is therefore a case where no substantive additions have been made...

Protective assessment - no addition can be made in the hands of the assessee - the protective addition made in the hands of the assessee for these three assessment...

Protective assessment - in the case of doubt or ambiguity about real entity in whose hands a particular income is to be assessed the AO is entitled to have recourse to...

Validity of Addition on protective basis - Although, there is no provision in the Income Tax Act authorizing the levy of income tax on a person other than whom income...

Protective assessment converted as substantive assessment – when there are two assessments, one on protective basis and other on substantial basis, it is always...

Cancellation of protective assessment – The protective assessments are liable to be quashed if the substantive assessments got confirmed - AT

Penalty proceedings u/s 271(1)(c) - protective assessment - there can be a protective order qua assessment, there cannot be a protective order in respect of penalty - HC

The assessing officer made protective additions u/ss 69, 69C, and 68 for amounts already considered by the firm where the assessee was a partner. However, the settlement...

Allowable expenditure under Section 37(1) - protective assessment / additions - The question of making protective demand based on the assessment of the person who paid...

Reopening of assessment u/s 147 - protective addition - Neither at the time of recording the reasons, nor at the time of framing the assessment, AO was’nt sure about...

Jurisdiction by AO to suo-moto convert protective assessment into substantive assessment post completion of original assessment proceedings - Once the ld CIT(A) was...

Protective addition made by Assessing Officer was not sustainable as substantive addition did not survive in concluded assessment proceedings of related party. CIT(A)...

Protective assessment - Addition in the hands of the Assessee Firm on protective basis - since the substantive addition has not been survived on account of being time...

Quick Updates: