The action of the Assessing Officer is not justified . One has to study whether the reopening notice is issued by following the due process of law . If the assessment was completed earlier under section 143(3) , whether any specific question was raised in the course of assessment . Even under the new provision… (read more)

When the claims and figures are noticeable to the Assessing officer concerning the disallowance, then there is no failure on the part of the Assessee for concealment or furnishing inaccurate particulars of income which leads to a penalty under section 271(1)(c ). Further, when the assessee preferred a claim, it was up to the authorities… (read more)

Now because of election the process may be kept in hold . The aggrieved candidate may file RTI asking the specific reply . Once reply is received the candidates may consider filing PIL before respective High Court . (read more)

It may be desirable to file an application under section 264 of the Income tax Act . In case the revision application is rejected the assessee can file writ before the High Court . When an revision application is filed the CIT is bound to pass the order within specified time limit . There is… (read more)

Make an application before the Administrative Commissioner and also Central Board of Direct taxes . If no reply is received within a reasonable time file writ before the High court . (read more)

The definition of ‘manufacture’ in section 2(72) is as under: “(72)- ’manufacture’ means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term ‘manufacturer’ shall be construed accordingly;” Normally the pan vendor do not sale plain pan. He… (read more)

If the ex parte order is passed without giving any reasonable opportunity of hearing , the assessee can file writ before the High Court . The assessment will be faceless unit unless it is search and seizure matter . The payment of 20% of tax in dispute is not mandatory . It is the duty… (read more)

The assessee has to file the return showing the correct income including the refund if any payable to the assesseee. (read more)