Reopening of assessment - action for sanction by JCIT was ...

Case Laws Income Tax

December 27, 2015

Reopening of assessment - action for sanction by JCIT was without application of mind and as this was done in a mechanical manner - Apex court dismissed the revenue appeal after condonation of delay - SC

View Source

← Previous Next →

Reopening of assessment - action for sanction by JCIT was ...

Case Laws Income Tax

December 27, 2015

You may also like:

Assessment u/s 153A - validity of granting the approval u/s 153D - The action of the JCIT granting approval in this case was a mere mechanical exercise, accepting the...

The case involved a challenge to the validity of approval u/s 153D for assessment u/s 153A. The Appellate Tribunal found that the approval granted by the JCIT was...

Validity of reopening of assessment u/s 147 - One wonders whether the sanctioning authority under Section 151 also would have even applied his mind because the reasons...

Reopening of assessment u/s 147 was invalid due to lack of valid sanction as required u/s 151. The competent authority must independently apply its mind based on...

Reopening of assessment u/s 147 - validity of sanction as accorded by PCIT - the Commissioner is required to apply his mind to the proposal put up to him for approval in...

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...

Validity of Reopening of assessment u/s 147 - we are of a strong conviction that the sanctioning authority, i.e, the Pr. Commissioner of Income-tax-II, Amritsar had...

Validity of Reopening of assessment u/s 147 - AO should not have issued notice without satisfying the condition precedent as laid down in clause (b) of section 149(1) of...

Assessment u/s 153A - The ld JCIT has granted approval under section 153D of the Act in a mechanical manner without application of mind to the relevant assessment...

The ITAT Delhi held that the reopening of assessment u/s 147 was invalid as the JCIT granted approval mechanically without proper application of mind. The JCIT's...

The ITAT held that the final assessment order passed u/s 147 read with Section 144C(13) pursuant to the Dispute Resolution Panel's direction was invalid. The addition...

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 - Unexplained loan - There were no justification for the A.O. to record non-existing, incorrect and wrong facts in the reasons for...

Assessment u/s 153A - addition u/s 68 - Validity of approval u/s 153D questioned - Held that the approval granted by Joint Commissioner of Income Tax (JCIT), Central...

Reopening of assessment - Grant of the sanction by the CIT u/s 151 of the Act, is not a mechanical act on his part but it requires due application of mind to the reasons...

Quick Updates: