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
GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Validity of assessment orders passed for the years 2018-2019 to ...

Case Laws     GST

February 19, 2024

Validity of assessment orders passed for the years 2018-2019 to 2022-2023 - The High court notes that each assessment order gives rise to a separate cause of action, and challenges against multiple orders in a single petition are not warranted unless lack of jurisdiction is specifically alleged. - The HC deems it fit to dismiss the writ petition while granting the petitioner the liberty to file appeals against specific orders within the prescribed timeframes.

View Source

 


 

You may also like:

  1. Assessment proceedings u/s 153C - The period of limitation and deemed date for possession of seized documents were discussed. It was held that the date of recording...

  2. The court allowed the application seeking permission to complete the assessment for the year 2019-20 in respect of the assessee petitioner. However, the court imposed a...

  3. Validity of assessment order passed u/s 144C - period of limitation - The ITAT Delhi found the final assessment order dated 30.06.2022 to be barred by limitation. It was...

  4. Assessment u/s 153A - In the case on hand, the search was conducted on 10.08.2017 and the relevant six assessment years immediately preceding the assessment year...

  5. 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...

  6. Reopening of assessment - undue haste in passing the order - the power to re-assess is available to the authority till the year 2023 - we fail to understand as to what...

  7. Validity of TP order - Period of limitation - Computation period of 60 days given by the taxpayer cannot be faulted with on any ground because from 26.02.2022, the date...

  8. Rectification of error - Period of limitation - The High Court observed that, there is no limitation prescribed for passing order under Section 22(4) of the TNVAT Act,...

  9. Reopening of assessment u/s 147 - validity of order u/s 148A(d) - Here is the case, where, by total non application of mind to the fact that in respect of subsequent...

  10. The Appellate Tribunal considered the validity of final assessment orders passed beyond the limit set by section 144C(13). It was held that the Assessing Officer (AO)...

  11. Validity of assessment order - Assessing Officer himself has not considered the assessment year 2008-09 as covered u/s 153C of the Act. The assessing Officer has issued...

  12. The Tribunal held that the assessment order passed by the Assessing Officer was barred by limitation and quashed it. As per Section 144C(13) read with Section 143(3),...

  13. Validity of order passed - single order passed for 4 assessment year - Type of transaction may vary between one assessment year and another assessment year. - the matter...

  14. GST Revenue Collections and revised estimate for the Year 2018-2019

  15. The case pertains to the treatment of income received from an arbitral award in the assessment year. The AO passed an assessment order u/s 143(3) after the case was...

 

Quick Updates:Latest Updates