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 July 2019 Year 2019 This

Expansion of scope of Limited scrutiny - notice u/s. 143(2) ...


Assessment Order Void Without CIT Approval for CASS Expansion u/s 143(2) Limited Scrutiny.

July 18, 2019

Case Laws     Income Tax     AT

Expansion of scope of Limited scrutiny - notice u/s. 143(2) under CASS - requirement of written approval from the Administrative Commissioner - In the instant case before us, nowhere on record, it is seen that prior written approval was obtained from the CIT - in absence of such prior written approval any assessment order passed should have to be declared null and void

View Source

 


 

You may also like:

  1. Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

  2. Scope of additions beyond the limited scrutiny assessment u/s 143 - As such the entire issue should have been limited to the extent of the dispute raised in the notice...

  3. Validity of the notice issued u/s 143(2) beyond the prescribed time limit - scrutiny assessment - assessee remain silent on the notices issued - Assessment order passed...

  4. Conversion of 'Limited scrutiny' to 'Complete Scrutiny' - We are not convinced with the argument of the DR that the issue raised by the AO is limited to the cash in hand...

  5. Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice u/s. 143(2) by correct AO - As per CBDT instruction the scrutiny noticemust be issued by the...

  6. The case involved the scope of limited scrutiny and the validity of a notice u/s 143(2) of the Income Tax Act. The assessee's case was selected for limited scrutiny to...

  7. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

  8. The assessee's case was selected for limited scrutiny under CASS. The PCIT observed that the assessee, along with two co-owners, had purchased an immovable property...

  9. Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent...

  10. Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to...

  11. The ITAT Ahmedabad addressed the validity of an assessment by the AO on issues beyond those covered by a notice u/s 143(2) issued under CASS for limited scrutiny,...

  12. Validity of reopening of assessment - time limit for issue of notice u/s. 143(2) has not expired and regular assessment could have been made - the assessing officer...

  13. The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

  14. Conversion of limited scrutiny into complete scrutiny assessment u/s 143 without obtaining necessary approval from the competent authority - such action of AO is against...

  15. Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of...

 

Quick Updates:Latest Updates