Validity of Reopening of assessment - proceedings drawn u/s 148A ...

March 20, 2024

Case Laws Income Tax HC

Validity of Reopening of assessment - proceedings drawn u/s 148A commenced by the local jurisdictional officer - non adherence to procedure of faceless regime for the purposes of governing the assessment under the Income Tax Act - The High court examined the provisions of Section 144B of the Income Tax Act, which mandates faceless procedures for assessment, reassessment, or re-computation. It found that these procedures do not extend to the preliminary stages before assessment or reassessment. - Considering the absence of faceless procedures during the preliminary stages and the timing of the introduction of faceless assessment procedures, the court dismissed the petition, finding no illegality in the order passed under Section 148A(b) of the Income Tax Act.

View Source

← Previous Next →

Validity of Reopening of assessment - proceedings drawn u/s 148A ...

March 20, 2024

Case Laws Income Tax HC

You may also like:

Validity of Reopening of assessment u/s 147 - When the primary facts necessary for assessment are fully and truly disclosed, the AO is not entitled on change of opinion...

Reopening of assessment u/s 147 - net loss of cancellation of forward contract - When the primary facts necessary for assessment are fully and truly disclosed, the AO is...

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 u/s 147 - addition u/s 68 - The law regarding reopening of assessment is well-settled. The reliance placed upon the findings of the earlier...

Reopening of assessment u/s 147 - validity of order u/s 148A - the Assessing Officer has passed an order u/s 148A of the Act which is not final adjudication but a...

Reopening of assessment u/s 147 - second re-assessment notice u/s 148A - The High Court noted that the petitioner did not challenge the earlier re-assessment order dated...

The High Court considered the reopening of assessment u/s 147 with reference to section 144B, following a proceeding u/s 148A. The petitioner did not respond to the...

Reopening of assessment - validity of order passed u/s 148A(d) - the reopening of the assessment was bad as it was based on certain alleged “potential” cash borrowings...

Reopening of assessment u/s 147 - validity of order u/s 148A(d) without granting time to the petitioner to file reply to the notice u/s 148A(b) - The matter is remanded...

Reopening of assessment u/s 147 - Validity of order 148A - the reassessment proceedings initiated are unsustainable on the the ground of violation of the procedure...

Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

The Rajasthan High Court examined the validity of reassessment proceedings u/s 147/148/148A OR u/s 153C/153A based on material/information collected during a search from...

Validity of reopening of assessment u/s 147 - Reason to believe - The court scrutinized the purported tangible material for reopening, which consisted of audit...

Reopening of assessment u/s 147 - Once a query has been raised by Assessing Officer through the assessment proceeding and the assessee has responded to that query, it...

Validity of reopening of assessment u/s 147 - This Court cannot go into the factual details now furnished by the petitioner at the time of original assessment nor made a...

Quick Updates: