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COURT:
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COUNSEL:
DATE: July 30, 2014 (Date of pronouncement)
DATE: October 15, 2014 (Date of publication)
AY: 2009-2010
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CITATION:
S. 147: If AO contests the audit objection but still reopens to comply with the audit objection, it means he has not applied his mind independently and the reopening is void

To satisfy ourselves, whether the reassessment proceedings have been initiated at the instance of the audit party and solely on the ground of audit objections ….. On a perusal of the files, the noting made therein and the relevant documents, …

Raajratna Metal Industries Ltd vs. ACIT (Gujarat High Court) Read More »

Posted on by editor
COURT:
CORAM: ,
SECTION(S): , , ,
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COUNSEL:
DATE: September 18, 2014 (Date of pronouncement)
DATE: October 5, 2014 (Date of publication)
AY:
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CITATION:
Reopening of s. 143(1) assessment on the basis of the retrospective amendment of section 80HHC of the Act by the Taxation Law (Amendment) Act, 2005 is bad as the said amendment is struck doen in Avani Exports vs. CIT (Guj HC)

We find force in the contentions of the Revenue as the assessment order which was sought to be reopened by the Assessing Officer was only an intimation under section 143(1) of the Act and not a regular assessment under section …

ACIT vs. M/s Northern Tannery (ITAT Lucknow) Read More »