Assessment of Tax u/s 29(2) of PVAT - Constitutional validity of ...

Case Laws VAT and Sales Tax

August 20, 2015

Assessment of Tax u/s 29(2) of PVAT - Constitutional validity of Extension of Assessment period - If the books are not available because they were destroyed or are otherwise unavailable, the validity of the amendment cannot be struck down on the ground that it is unconstitutional for this reason - HC

View Source

← Previous Next →

Assessment of Tax u/s 29(2) of PVAT - Constitutional validity of ...

Case Laws VAT and Sales Tax

August 20, 2015

You may also like:

The petitioner failed to challenge the matter within statutory provisions and raised the constitutional validity of Section 29(2) under CGST and BGST Acts. The court...

Section 29(2) of the Limitation Act, 1963 is applicable in relation to the period of limitation under tax laws like the Central Excise Act and the APGST Act. The Supreme...

Extension of validity period of Advance Authorisation

Extension of the validity period of EPCG Authorisation-reg.

Service tax on sale and purchase of flats – constitutional validity upheld by HC

The jurisdictional Assessing Officer (AO) had suo moto transferred the assessment to Income Tax Officer (ITO), Ward 2(2) Noida. The appellant contended that the...

Validity of reassessment order - disallowance of ITC claim - The court examined the provisions of Section 29 of the Act, which pertains to the assessment of tax on...

Registration of petitioner cancelled u/s 29(2)(a) of UP GST Act for willful misstatement and suppression of facts. Authorities failed to provide notice and opportunity...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of...

Validity of assessment order - Transfer of case from jurisdiction - Notice u/s 143(2) was issued by the ITO Ward-2, Malegaon, Nasik, Maharashtra whereas Assessment order...

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...

Constitutional validity of Section 29(7) of the Punjab Value Added Tax Act, 2005 - power to amend amend assessment - The dealer is provided with an opportunity of...

Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of...

Quick Updates: