S. 263 : Commissioner – Revision of orders prejudicial to revenue –
Revision —Housing project —Method of accounting – Adopting Percentage Completion Method And Project- Revision is held to be not valid . [S. 145 ]
S. 263 : Commissioner – Revision of orders prejudicial to revenue –
Revision —Housing project —Method of accounting – Adopting Percentage Completion Method And Project- Revision is held to be not valid . [S. 145 ]
S. 263 : Commissioner – Revision of orders prejudicial to revenue – Limitation – Service of order not relevant passing of order is relevant – Not given sufficient opportunity to give reply – Natural justice violated – Order quashed [ S.263(2) ]
S. 263 : Commissioner – Revision of orders prejudicial to revenue –
Revision —No discussion in assessment order- Mere extraction of submissions would not show assessing Officer applied his mind — Revision is held to be valid .[ S.80IA ]
S. 263 : Commissioner – Revision of orders prejudicial to revenue -Income from holiday home- Income from business or Income from other sources – Income from house property – Revision is held to be not valid [ S. 22, 28(i) , 56 ]
S. 250 : Appeal – Commissioner (Appeals) –Challenging entire Additions- Commissioner (Appeals) Considering only two out of seven items — Matter remanded to Commissioner (Appeals) to decide afresh . [ S.57 , 251 , 254(1) ]
S. 250 : Appeal – Commissioner (Appeals) – Not mentioning of service of notice – Order was passed without giving an opportunity – Order set a side to decide on merit [ S.251, 254(1) ]
S. 250 : Appeal – Commissioner (Appeals) – Duties – Ex parte – Required to dispose of the appeal of the assessee by an order in writing stating the points for determination, the decision thereon and the reasons for the decision- Directed to dispose the appeal on merits in accordance with law .[ S 68, 143(3) 148 ].
S.147: Reassessment – Client code modification – Income from undisclosed sources -Addition of entire addition as addition income – Reassessment was quashed and on merit addition was deleted.[ S.69 A , 148 ]
S. 147 : Reassessment – Reasons for initiation of those proceedings ceased to survive- Other than those in respect of which proceedings initiated will not survive .[ S.148 ]
S.147:Reassessment —Charitable Trust – On the basis of same set of facts, which were already available on record – Reassessment is not sustainable.- Delay of 212 days in filing of cross objection is condoned . [ S.2(15), 11 , 12AA ,148, 253(5) ]