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 January 2024 Year 2024 This

Validity of final assessment order u/s 144B - petitioner request ...


Court Remands Case for Reconsideration After Ignored Adjournment Request in Tax Assessment Process.

January 30, 2024

Case Laws     Income Tax     HC

Validity of final assessment order u/s 144B - petitioner request for adjournment was ignored - The High court remanded the matter back to the Assessing Officer to decide afresh from the stage of the draft assessment order - This decision is made in light of a precedent that emphasizes the right of an assessee to respond to a draft assessment order and the expectation of a lenient approach by the Income Tax Department, particularly during the challenging times of the Covid-19 pandemic.

View Source

 


 

You may also like:

  1. Wrong availment of transitional Input Tax Credit - request for an adjournment was not responded to - The Court acknowledged that although a personal hearing was offered...

  2. The HC set aside both the assessment order and rectification order, remanding the matter to the assessing authority for fresh consideration. The Court found that the...

  3. Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income...

  4. Demand of additional tax on simple processing of income - Applicability of provision of Section 143(1A) where assessment may have been completed u/s 143(3) - The High...

  5. Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for...

  6. This case deals with the applicability of Section 153, the limitation provision, to proceedings u/s 144C of the Income Tax Act. The key issues are whether the 11-month...

  7. The High Court reviewed an assessment order challenged for being unreasoned. The Court found that the order lacked proper reasoning as it confirmed the tax proposal...

  8. In a High Court case, the petitioner challenged an order due to inability to respond to show cause notice or participate in proceedings because of cancer diagnosis....

  9. The Madras High Court found a violation of natural justice as notices were only uploaded on the GST portal without direct communication to the petitioner. The tax...

  10. The court dismissed the appeal for non-prosecution in accordance with Rule 20 of the CESTAT Procedure Rules, 1982. The request for adjournment beyond the statutory...

  11. The High Court address the rejection of revision petition u/s 264 due to an inadvertent error in filing Form ITR-VII, resulting in denial of exemption to a trust...

  12. The High Court found a violation of natural justice as the petitioner was not given a fair opportunity to contest a tax demand. The tax proposal was upheld due to the...

  13. The High Court examined the validity of an assessment order issued without considering the reply submitted by the assessee in response to a Show Cause Notice. It was...

  14. The court held that the reversal of Input Tax Credit (ITC) by the department due to discrepancy between GSTR 3B and auto-populated GSTR 2A violated principles of natural...

  15. This case involves a challenge to an order of re-assessment under the relevant tax laws. The key points are: The petitioner failed to submit monthly returns within the...

 

Quick Updates:Latest Updates