Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

A private complaint without any further investigation by the ...

Case Laws     Income Tax

September 14, 2016

A private complaint without any further investigation by the authorities surely not be a tangible material to enable the AO to form a belief that income chargeable to tax had escaped assessment - HC

View Source

 


 

You may also like:

  1. The High Court examined the seizure orders and found that the officer had analyzed the relevant material and formed a "reason to believe" before effecting seizures. The...

  2. Reopening of assessment u/s 147 - Reasons to believe - When the AO has not created any link between tangible material and the formation of reason to believe that income...

  3. Seeking grant of Bail - bogus transactions fake invoices - receipt of purchase invoices in the name of fake firms without physical receipt of goods and issuing sale...

  4. It is true that the Assessing Officer had relied heavily on the investigation carried out by the investigation wing and the material collected during such process, which...

  5. Reopening of assessment u/s 147 - Reasons to believe - It is not the case of the revenue that, subsequently i.e. after the order of scrutiny assessment, the assessing...

  6. The High Court held that the reassessment proceedings initiated by the revenue authorities were invalid as there was no new tangible material or information suggesting...

  7. Right on power of attorney (POA) holder - Maintainability of a private complaint under Section 200 of the Code at the behest of the original complainant - on perusal of...

  8. Action on the complaint of the petitioner sent through speed post - Request for necessary investigation may be done against private respondents - Writ of Mandamus -...

  9. Grant of Bail - bogus invoices - issuance of fake invoices without actual delivery of goods - The fact of the matter is that accused has himself disclosed that all...

  10. Validity of initiation of proceedings u/s 147/148 - Addition u/s 69 - anonymous complaint - Once the sellers as well as the purchasers have denied the allegation of any...

  11. Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence...

  12. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

  13. Validity of SCN issued u/s 73 of the CGST Act, 2017 - Demand of GST - The Show Cause Notice, from the plain reading, seems to be one which has been issued in a...

  14. Money Laundering - proceeds of crime - Jurisdiction to investigate - The Apex Court time and again has frowned upon interference into investigations conducted by the...

  15. Validity of Reopening of assessment - “tangible material” as may ever give rise to a “reason to believe" - Reliance on the Report of the Justice M.B. Shah Commission -...

 

Quick Updates:Latest Updates