Home Highlights March 2019 Year 2019 This

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1. Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the...

2. Reopening of assessment u/s 147 - Sufficient time between the disposal of Objection against reopening and passing assessment order - Assessee received said with letter...

3. Reopening of assessment u/s 147 - reply to the audit objections - in fact AO applied his mind to the audit party objection and formed a clear opinion that there is no...

4. Reopening u/s 147 - non disposing objections by AO before proceeding with the assessment by passing a speaking order - The re-assessment cannot be sustained

5. Reopening of assessment u/s 147 - Reasons were supplied to the assessee only on 21.11.2017 and assessee on the same day filed the objections to the reopening of the...

6. Reopening of assessment u/s 147 - Non speaking order disposing of objections against reopening - Disposal of this matter is needed as dealing with the objections to the...

7. 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...

8. Maintainability of appeal before the CIT(A) u/s 246A - interlocutory order disposing off objections filed by assessee against reopening of the concluded assessment u/s...

9. 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...

10. Reopening of assessment u/s 147 - reopening after expiry of four years - Original assessment have been passed under section 143(3) on Dated 14.12.2011 and A.O. recorded...

11. Validity of reopening assessment challenged due to non-disposal of objections raised by assessee against reassessment. Deduction u/s 24(a) proposed to be disallowed....

12. Validity of Reopening of assessment u/s 147 - When the primary facts necessary for assessment are fully and truly disclosed, the AO is not entitled on change of opinion...

13. Reopening of assessment u/s 147 - net loss of cancellation of forward contract - When the primary facts necessary for assessment are fully and truly disclosed, the AO is...

14. Reopening of assessment u/s 147 - Unexplained loan - There were no justification for the A.O. to record non-existing, incorrect and wrong facts in the reasons for...

15. Reopening of assessment u/s 147 - In case incorrect, wrong and non-existing reasons are recorded by the A.O. for reopening of the assessment and A.O. failed to verify...