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 May 2018 Year 2018 This

Validity of the order passed U/s 147 - There is no bar that the ...

Case Laws     Income Tax

May 23, 2018

Validity of the order passed U/s 147 - There is no bar that the information received from the Investigation wing cannot be used as a basis for formation of belief and satisfaction by the AO that the income has escaped assessment. - AT

View Source

 


 

You may also like:

  1. Reopening of assessment u/s 147 - reasons were recorded on receipt of information from Investigation Wing - Apart from this information, which has been taken as gospel...

  2. Validity of reopening of assessment u/s 147 - beyond 4 years but within 6 years - Report of the investigation wing might constitute tangible material. The decision to...

  3. Reopening of assessment u/s 147 - AO has acted only on the basis of information received from Investigation Wing without any exercise it has own level and only on the...

  4. Reopening of assessment u/s 147 - - reopening based on report of the Investigation Wing - Assessing officer can rely on the report of DIT, Investigation Wing but at the...

  5. The Appellate Tribunal examined the validity of the reassessment notice issued u/s 148 and the consequent order passed u/s 147 regarding the addition made by the...

  6. Reassessment proceedings after information received from Director of Investigation regarding bogus/accommodation entries - HC

  7. Reopening of assessment u/s 147 - The assessee has filed her return of income. AO has not made any analysis on what the assessee has claimed, how prima-facie the claim...

  8. Validity of the reopening of the assessment u/s 147 - eligibility of reason to believe - hawala transactions - borrowed satisfaction - the A.O in the backdrop of the...

  9. Assessment u/s 147 versus 153C - choice of correct course of assessment. The assessee's name featured in the list of beneficiaries of accommodation entries by way of...

  10. Validity of initiation of proceedings u/s.147 - Unexplained investment u/s. 69B - Even though there was a tangible material or information coming from the investigation...

  11. Reassessment u/s 147 - the suggestion of DDIT(Inv.) does not confer power to assume jurisdiction upon the AO to initiate reassessment proceedings - notice u/s 148 was...

  12. Reassessment u/s 147 - bogus purchases - When the investigation wing has received specific information from another gov. Dept. that assessee has indulged in hawala...

  13. Reopening u/s 148 - There is no crucial link between the information made available to the Assessing Officer and the formation of belief of escapement of income - simply...

  14. Reopening of assessment u/s 147 - AO was not having even the material before him, at the time of initiation of proceedings, on the basis of which the Investigation Wing...

  15. Reopening of assessment u/s 147 - information received from the Investigation Wing of the Revenue is on the basis of material seized during search proceedings u/s. 132 -...

 

Quick Updates:Latest Updates