Case selected under CASS - limited scrutiny - in the absence of ...

Assessing Officer's Addition Rejected Due to Lack of Pr. CIT/CIT Approval for CASS Selected Case.

June 26, 2019

Case Laws Income Tax AT

Case selected under CASS - limited scrutiny - in the absence of any permission received from the Pr. CIT or CIT, no merit in the order of AO in making the aforesaid addition on an issue which was not the basis for selection of the case under CASS.

View Source

← Previous Next →

Case selected under CASS - limited scrutiny - in the absence of ...

Assessing Officer's Addition Rejected Due to Lack of Pr. CIT/CIT Approval for CASS Selected Case.

June 26, 2019

Case Laws Income Tax AT

You may also like:

Scope of scrutiny in cases selected under CASS - conversion the limited scrutiny in to unlimited - cases, selected under CASS, the additions on the non-CASS issues can...

The case pertains to rectification u/s 154 and the power of the Assessing Officer (AO) to travel beyond the reasons for which the case was selected for scrutiny. The key...

Case selected under CASS - limited scrutiny - in the absence of any approval received from Pr.CIT / CIT, there is no merit in the order of AO in making any addition...

Validity of reopening of assessment - Approval of PCIT u/s 151 - The Tribunal acknowledged the Assessee's argument regarding the mechanical approval granted by the PCIT....

The High Court quashed the reopening of assessments u/s 148, holding that the reasons recorded by the Assessing Officer were cryptic, vague, lacking nexus, and...

The assessment reopening u/s 147 read with Section 148 was found to be unsustainable due to the lack of independent application of mind by the Commissioner of Income Tax...

Scrutiny through CASS - converting limited scrutiny to complete scrutiny - as per the CBDT, the AO cannot travel beyond the issues for which the case was selected and in...

Approval granted u/s 153D of the Act should reflect due application of mind by the designated authority and not be a mechanical exercise. Perfunctory approval without...

Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after...

Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...

The Appellate Tribunal dismissed the assessee's appeal regarding the revision u/s 263 concerning unsecured loans received. The Principal Commissioner found that the...

Deduction u/s.35 AD(5)(aa) - whole of capital expenditure incurred for purpose of development of hotel claimed - We restore the issue to file of the Assessing Officer...

Reassessment notices issued u/s 148 for assessment years 2018-19, 2019-20, and 2020-21 were time-barred by limitation. Withdrawal of approval u/s 10(23C)(vi) by the...

Scope of limited scrutiny - cash deposits in the Bank accounts being more than the turnover - The impugned addition made by the AO on account of profit allegedly earned...

Validity of additions made u/s 153A, 69C, 68, and 69A of the Income Tax Act. It discusses the lack of incriminating material or documents found during the search to...

Quick Updates: