Scope of limited scrutiny u/s 143 - prior approval and the ...

Limited Scrutiny u/s 143 Invalid Without PCIT Approval in Income Tax Case.

April 18, 2020

Case Laws Income Tax AT

Scope of limited scrutiny u/s 143 - prior approval and the permission of the PCIT is lacking in the instant case. There was no satisfaction about the merits of the issue which necessitated complete scrutiny in the instant case. - AT

View Source

← Previous Next →

Scope of limited scrutiny u/s 143 - prior approval and the ...

Limited Scrutiny u/s 143 Invalid Without PCIT Approval in Income Tax Case.

April 18, 2020

Case Laws Income Tax AT

You may also like:

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...

Fresh demand of income tax after the Approval of Resolution Plan - Demand of Income Tax Dues after completion of scrutiny process - From the tone and tenor of the...

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

Disallowance of an expenditure incurred representing the interest paid - case was selected for limited scrutiny on different issues - A.O. has not made any...

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...

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...

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...

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...

Conversion of limited scrutiny into complete scrutiny assessment u/s 143(3) - where the Assessing officer has taken up fresh issue without converting limited scrutiny to...

Revision u/s 263 - deduction claim u/s 80IA and excess claim of depreciation - Case of assessee as selected for limited scrutiny - - revisional jurisdiction u/s 263...

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...

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...

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...

Revision u/s 263 against non-Est order - The ITAT held that, return filed beyond the prescribed time limit under notice u/s 148 should not be treated as non-est. -...

Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on...

Quick Updates: