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 April 2020 Year 2020 This

Scope of the Scrutiny assessment - CBDT Instruction did not ...

Case Laws     Income Tax

April 14, 2020

Scope of the Scrutiny assessment - CBDT Instruction did not permit the Assessing Officers to extend the scope of scrutiny to the issues other than the ones which are authorised by the Board in this regard under CASS.

View Source

 


 

You may also like:

  1. Scope of limited scrutiny - mandation of recording satisfaction before extending/expanding scope of scrutiny - the Assessment framed by the Assessing Officer on the...

  2. Scope of limited scrutiny - Assessing Officers should abide by the instructions of CBDT while completing limited scrutiny assessments and should be scrupulous about...

  3. 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...

  4. The validity of the scrutiny process was challenged due to the lack of approval obtained by the Assessing Officer from the Jurisdictional Principal Commissioner of...

  5. Scope of limited scrutiny - other disallowance not covered in notice - The CBDT directives are binding on the Assessing Officer and in case, Assessing Officer finds that...

  6. Scrutiny assessment - Instructions issued by CBDT not complied with - Since, in the present case, the question of jurisdiction was to be decided first by the Assessing...

  7. 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...

  8. The assessment years beyond six years but not exceeding ten years can be reopened u/s 153A only if the Assessing Officer possesses evidence depicting escapement of...

  9. Compulsory scrutiny - AO Jurisdiction and authority to take up the case for compulsory scrutiny - Since the conditions as prescribed in Clause D of para 3 of the...

  10. Validity of selection of case for scrutiny under compulsory scrutiny criteria - the assessee has challenged the scrutiny assessment as the Assessing Officer has not...

  11. Complete Scrutiny v/s Limited scrutiny - In the assessee`s case under consideration the issue of mismatch of sales shown in the audit report vis-à-vis ITR was for...

  12. The High Court held that reopening of assessment u/s 147 was not valid where the Assessing Officer had previously examined the claim for deduction of foreign exchange...

  13. Depreciation u/s 32 on non compete fee - For the assessment year 2003-04, the CIT(A) allowed it and the Assessing Officer gave effect to the order passed by the CIT(A)....

  14. Scope of limited scrutiny - In the present case, the day on which case was converted into full scrutiny i.e. on 21.12.2016 the ld. AO on the very next day passed the...

  15. The Appellate Tribunal considered a case involving the revision u/s 263 of the Act regarding the allowability of deduction of interest claimed u/s 57. The Tribunal held...

 

Quick Updates:Latest Updates