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 November 2012 Year 2012 This

Revision Order u/s 263 - The revision has been done on an ...


Revision Order u/s 263 Overturned Due to New Ground Involving Deeming Fiction Not Addressed in Notice Stage.

November 19, 2012

Case Laws     Income Tax     AT

Revision Order u/s 263 - The revision has been done on an altogether different ground of deeming fiction u/s. 68 which was not even touched upon by the Commissioner at notice stage - revision order set aside - AT

View Source

 


 

You may also like:

  1. Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

  2. Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column...

  3. Dishonour of Cheque - insufficient funds - notice not served upon to the applicants / Directors of the company - Deemed service of notice - in spite of the notices...

  4. Penalty u/s 271(1)(c) - Though section 69B is a deeming fiction but in the matter of penalty proceedings, such deeming fiction cannot be extended so as to hold assessee...

  5. Validity of reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since...

  6. Detention order at pre-execution stage was challenged on grounds of non-service at Nepal address, despite knowledge of address. Court relied on Supreme Court's ruling in...

  7. The petition was declined on grounds of maintainability due to availability of an alternate efficacious remedy of appeal against the impugned order. The contention...

  8. Levy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - AO kept an issuing notices on the wrong address even when the first notice was not served...

  9. Validity of notice issued u/s 148 - service of notice at an address obtained from bank account - when the Department had correct address of the assessee, sending notice...

  10. Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of...

  11. The High Court addressed a case involving a violation of natural justice principles due to the non-receipt of show cause notice or impugned order until a recovery notice...

  12. Explanation to section 73 only provides for a deeming fiction in certain circumstances where the assessee would be deemed to be carrying on a speculation business. Such...

  13. Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct...

  14. Rejection of refund claim - It is settled principle of law that if an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot...

  15. Reopening of assessment u/s 147 - validation of notice issued to the old address - The argument advanced on behalf of the appellant/revenue that, as per Section 292BB,...

 

Quick Updates:Latest Updates