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 March 2019 Year 2019 This

Power of CIT(A) u/s 151 - enhancement of income - CIT(A) has ...

Case Laws     Income Tax

March 5, 2019

Power of CIT(A) u/s 151 - enhancement of income - CIT(A) has erred in exceeding his jurisdiction by enhancing income from a fresh source that was neither part of return of income nor touched upon by the Assessing Officer in proceeding u/s. 143(3).

View Source

 


 

You may also like:

  1. Power of CIT(A) for enhancement u/s 251(2) - Enhancing the assessed income by making disallowances of deferred revenue expenses - There is no material on record...

  2. Jurisdiction of CIT (A) while passing an order in appeal u/s 250 - Validity of assessment framed without issue of notice u/s. 143(2) - whether CIT (A) has exceeded his...

  3. Revision u/s 263 - Ld. Pr. CIT exercising jurisdiction under section 263 of the Act, directed the AO to make fresh assessment on the issues which were not the subject...

  4. Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his...

  5. Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - Jurisdiction of AO based on income threshold / monetary limits as per the return of income - The...

  6. Enhancement of income by CIT(A) - Valuation of the shares as per Rule 11UA - Additions u/s 56(2)(viib) - Determination of Consideration received for such shares in...

  7. Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show...

  8. The ITAT Ahmedabad addressed the jurisdiction of the AO over a corporate assessee with income exceeding Rs. 30 Lakhs in metro cities. The tribunal confirmed that income,...

  9. Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),...

  10. Jurisdiction of Customs Officers for seizure or recovery of material in a search carried out in a DTA - Smuggling - In the case on hand, the search and seizure have...

  11. Enhancement of income by CIT(A) u/s 251(2) - no notice of enhancement - the department did not place any evidence to show that the CIT(A) has issued notice for...

  12. Automatic Reduction/Enhancement upto 10% Duty saved amount and pro rata Reduction / Enhancement in export obligation

  13. Validity of fresh assessment orders - HC quashed the assessment order invoking the writ jurisdiction - othing has been observed by the High Court on the merits of the...

  14. Power of CIT(A) to enhance the assessment - It is pertinent to note that requirement of issuing show cause notice is must prior to enhancement of the assessment as...

  15. Power of the CIT(A) to enhance the assessment u/s 251 - In absence of show cause notice to the assessee stating the defects , allegation and the manner of determining...

 

Quick Updates:Latest Updates