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 April 2018 Year 2018 This

Reopening of assessment - non obtaining of the requisite prior ...


Taxpayer Challenges Reopened Assessment, Claims Missing Prior Permission u/s 151 of Income Tax Act.

April 21, 2018

Case Laws     Income Tax     AT

Reopening of assessment - non obtaining of the requisite prior permission u/s 151 - The assessee is alleging that revenue has not obtained the necessary requisite permissions u/s 151 and onus is on the assessee to bring some evidence to justify its allegations. - AT

View Source

 


 

You may also like:

  1. Reopening of Assessment – Claim of depreciation was not considered earlier - if there is no sanction as required under section 151 of the Act, the reopening would still...

  2. Reopening of assessment u/s 147 - reason to believe - there was tangible material before the AO to reopen the concluded assessment as the assessee is claiming huge...

  3. Validity of reopening of assessment - It is well settled Law that validity of the reassessment proceedings is to be judged with reference to the reasons recorded for...

  4. Reopening of assessment u/s 147 - Addition u/s 14A read with Rule 8D. "Reason to believe" in Section 147 means cause or justification for the competent authority to...

  5. Reopening of assessment u/s 147 was challenged. The Assessing Officer (AO) had disallowed 20% of total sundry creditors in the regular assessment u/s 143(3). The AO...

  6. Reopening of assessment u/s 147 after 4 years - Validity of Sanction for issue of notice u/s 151 - respectfully following the aforesaid decision provisions of section...

  7. Reopening of assessment - applicability of time limitation - Exemption from levy of Entry Tax - The reopening of the assessment for the year prior to 2012-13 is beyond...

  8. Validity of reopening of assessment - Time limit for issuing notice - The High Court observed that the proviso to Section 149 was analyzed, concluding that it applied to...

  9. Validity of reopening of assessment - necessity to have a valid approval under section 151 - PCIT while according to approval for reopening the assessment has either not...

  10. Reopening of assessment - sanction u/s 151 - a condition precedent to issue the reopening notice - Assessee is entitled to ask the Revenue whether or not, the condition...

  11. Reopening of assessment u/s 147 - There is complete non application of mind on the part of Joint CIT, Range 5(3), Mumbai, while granting sanction under section 151 of...

  12. 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...

  13. Sanction by specified authority not obtained as per amended provisions of Section 151 for reopening assessment beyond 3 years, rendering impugned notice invalid;...

  14. Validity of reopening of assessment - High Court quashed the notice on the ground that, (a) that approval for issuance of notice under Section 148A(d) of the Act has not...

  15. Reopening of assessment u/s 147 - There is no indication of any application of mind by the authority. Moreover, the approval under Section 151 of the Act had to be...

 

Quick Updates:Latest Updates