Home Highlights August 2017 Year 2017 This

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1. Best Judgement assessment - The AO while making the best judgment is not entitled to ignore the assessee’s own history as what better comparison then ones own past. - AT

2. Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for...

3. Section 28A of the Haryana General Sales Tax Act, 1973 dispenses with the requirement of a second notice and opportunity of personal hearing before proceeding with best...

4. Section 144 empowers the Assessing Officer to proceed with best judgment assessment if the assessee fails to file return. Petitioner appeared through counsel but did not...

5. Best judgment assessment - Estimation of income - No court could substitute its "best judgment" for that of the assessing authority - Once the books of accounts have...

6. Nature of assessment - best judgment assessment or not - the entries in the books of account varying with returns filed are relied upon and then the assessment has been...

7. Refusal for best judgment assessment – whether AO can refuse to do a best judgment assessment, even though the assessee himself has admitted that his accounts are not...

8. Validity of Best judgment assessment - Assessment u/s 153C - since petitioner has filed a return, no best judgment assessment u/s 144 of the Act could have been passed -...

9. Role of AO as adjudicator in making the computation - Assessment made u/s 147 r.w.s. 144 and 144B - It is clear that the Parliament intended the AO to be both...

10. Validity of Assessment order - void ab-initio or not - assessment u/s.144 - despite many opportunities, the assessee did not respond to the AO. That even before making...

11. Whether previous orders of assessment, although they may even be best judgment assessments, would form good material or good evidence for purpose of computing income of...

12. Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC

13. Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form...

14. Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

15. Best judgment assessment - The assertion of the learned counsel that Form 26AS can be provided only by the Income Tax department to the Central Excise officers is not...