Reopening of assessment - Assessment for escaped turnover - time ...

Kerala High Court: Tax Assessments with Expired Limitation by March 31, 2019, Cannot Be Reopened in 2020.

November 10, 2020

Case Laws VAT and Sales Tax HC

Reopening of assessment - Assessment for escaped turnover - time limitation - amended by Kerala Finance Act, 2017 - It is declared that the assessment in respect of which the period of limitation for re-opening under Section 25 of the KVAT Act was to expire by 31.03.2019 cannot be re-opened on 18.01.2020 - HC

View Source

← Previous Next →

Reopening of assessment - Assessment for escaped turnover - time ...

Kerala High Court: Tax Assessments with Expired Limitation by March 31, 2019, Cannot Be Reopened in 2020.

November 10, 2020

Case Laws VAT and Sales Tax HC

You may also like:

Validity of assessment order - The limitation for passing of such assessment order is four years from the end of the year containing the period to which the return...

Orders passed u/s 92CA(3) barred by limitation by one day - The period of 21 months therefore, expires on 31-12-2019 that must stand excluded since Section 92CA(3A)...

Validity of reopening of assessment u/s 147 - by the time, assessment order for the assessment year 2004-05 was passed on 31.12.2010, six year period for reopening of...

Validity of orders under sec 201(1)/201(1A) - period of limitation - the limitation period for the financial year 2009- 10 relevant to assessment year 2010-11 expires on...

Condonation of delay in filing appeal before Commissioner (Appeals) - While construing the word 'month', it would mean a month as reckoned according to the British...

Reopening of assessment u/s 147 was challenged due to lack of material relating to alleged wrongful IGST refunds for assessment year 2020-21. Disallowable expenditure...

The ITAT held that the Transfer Pricing Officer's order was barred by limitation as it was not passed within 60 days from the date of the final assessment order as...

Amendments to Foreign Trade Policy 2015-2020 - Extension of Integrated Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation, EPCG and...

The High Court held that the Assessing Officer lacked jurisdiction to issue a notice u/s 148 on 25 July 2022 for the assessment year 2013-14, as the limitation period...

Provisional attachment - There are no justification to continue with the provisional attachment of the bank accounts of the petitioner - The initial period of six months...

Assessment completed u/s 153C - Limitation for completion of assessment - Correct date of search - once it is held that the present assessment year i.e., A.Y 2014-15 is...

Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is...

The Income Tax Appellate Tribunal (ITAT) held that the reassessment notices issued u/s 148 of the Income Tax Act for the assessment years 2013-14, 2014-15, and 2015-16...

Date for filing of Income Tax Returns extended from 31.7.2019 to 31.8.2019

Budget 2019-2020 - Interim

Quick Updates: