Validity of reopening proceedings - assessing authority not ...

Case Laws Income Tax

February 10, 2024

Validity of reopening proceedings - assessing authority not considering the reply-cum-objection filed by the petitioner - Period of limitation where monetary limit is below threshold of Rs. 50 lakhs - Joint Ownership of the property - The High Court quashed the entire enquiry proceeding, including the order under section 148A(d) of the Act and the notice issued under Section 148, deeming them beyond jurisdiction and barred by limitation. The court allowed the petitioner's application, emphasizing the procedural lapses and the incorrect application of the law by the tax department in this case.

View Source

← Previous Next →

Validity of reopening proceedings - assessing authority not ...

Case Laws Income Tax

February 10, 2024

You may also like:

Validity of Reopening of assessment u/s 147 - reason to believe - Reply of the assessee through reproduced but the contents thereof are not even referred or analyzed...

The High Court quashed the reassessment proceedings initiated by the Assessing Officer u/s 148 of the Income Tax Act, holding it to be a case of "change of opinion" and...

Validity of reopening of assessment u/s 147 - Addition u/s 68 - The function of the assessing authority at this stage is to administer the statute and what is required...

Reopening of assessment u/s 147 - Non consideration reply of assessee u/s 148A - Since the impugned order under Section 148A(d) has been passed on 5th April, 2022 i.e....

Validity of Reopening of assessment based on order passed u/s 263 - The Court found that the reassessment proceedings lacked the satisfaction of jurisdictional...

Assessment u/s 153C - satisfaction on the basis of the borrowed information - It is true that the supreme Court has made the said observations while considering the...

Validity of reopening of assessment - It is well settled Law that validity of the reassessment proceedings is to be judged with reference to the reasons recorded for...

Reopening of assessment - validity of notice issued u/s 148A(b) - By not considering the reply of the Petitioner dated 29th March, 2022, the mandate of Section 148A(c)...

Reopening of assessment u/s 147 - validity of the notice u/s 148A(b) - By not considering the reply of the Petitioner dated 31st March, 2022, the mandate of Section...

Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the...

Validity of assessment order u/s 144C - petitioner filed objection to the draft assessment order well within the time of thirty days before the DRP - The High Court held...

Reopening of assessment - Notice issued u/s 148A(b) - By not considering the reply of the Petitioner dated 31st March, 2022, the mandate of Section 148A(c) of the Act...

Reopening of assessment - validity of order passed u/s 148A(d) - As noted that the assessee had repeatedly sought for adjournments which would show that the assessee...

Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services...

Reopening of assessment u/s 147 - Disallowance u/s. 40(a)(ia) - TDS on rent - Normally whenever any irregularity crept in the proceedings, then after removing the...

Quick Updates: