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 March 2013 Year 2013 This

Block assessment - notice u/s 158BC - Tribunal cancelled the ...


Tribunal Invalidates Block Assessments u/s 158BC; Mandatory Search Requirement u/s 132 Not Met.

March 9, 2013

Case Laws     Income Tax     HC

Block assessment - notice u/s 158BC - Tribunal cancelled the assessments as invalid and void-ab-initio? - Search u/s 132 is a pre- requisite for invoking the provisions of the said Chapter XIV-B - HC

View Source

 


 

You may also like:

  1. Introduction of block assessment provisions in cases of search u/s 132 and requisition u/s 132A for early finalization of search assessments, coordinated investigation,...

  2. ITAT ruled against additions made under section 153A for unsecured loans (s.68) and interest expense disallowance (s.37(1)) in a concluded assessment year. Following SC...

  3. Validity of search and seizure u/s 132 - The Bombay High Court quashed the search and seizure actions conducted by the Income Tax Department u/s 132 of the Income Tax...

  4. HC allowed the assessee's appeal, finding the tax authority's assessment invalid. The court ruled that a statement recorded during a search under Section 132(4) cannot...

  5. Validity of block assessment u/s 158BC – Order beyond period of limitation or not –issuance of notice u/s.143(2) is a mandatory requirement - AT

  6. Block assessment - The notice u/s 158BC was issued by AO on 5th May, 2000, which was served on 08th May, 2000. The time limit for passing assessment for Block Period was...

  7. Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132...

  8. Search u/s 132 is a person specific and not a premises specific - if the name of the assessee against whom the block assessment has been made, does not figure in the...

  9. Assessment u/s 158BD - section 158BD enables assessment of any person, other than the searched person.section 158BC prescribes the procedure for making block assessment...

  10. Period of limitation u/s 153 - Assessment in search cases - To allow the AO to conduct proper scrutiny and consider or align all relevant information gathered in case of...

  11. Block assessment - The requirement of notice under Section 143 (2) cannot be dispensed with - HC

  12. Block assessment - Penalty u/s 158BFA - whether mandatory or discretionary - HC

  13. Assessment u/s 153A - replacement of Chapter XIV-B provisions and introduced Sections 153A, 153B and 153C in the Act by Finance Act, 2003 - The new Section 153A provides...

  14. Assessment u/s 153C - Unexplained investment being share capital and share premium - no incriminating material seized during search. CIT(A) held that three conditions...

  15. Assessment u/s 158BC - period of limitation - proper authorization - search u/s 132 - continuous search operation or not - search and seizure were conducted on two days...

 

Quick Updates:Latest Updates