S. 147 : Reassessment-With in four years-Query raised-Issue considered during original assessment proceedings-Notice and order disposing the objection is quashed. [S. 2(22)(a), 50C, 148, Art. 226]
S. 147 : Reassessment-With in four years-Query raised-Issue considered during original assessment proceedings-Notice and order disposing the objection is quashed. [S. 2(22)(a), 50C, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Notice must specify facts which had not been disclosed-Notice not valid.[S.143(3), 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Capital gains-Not discussed in the assessment order-No failure to disclose material facts-Notice based on assessment records-Reassessment is not valid.[S.45, 148]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Notice and order disposing the objection is quashed. [S.35(2AB), 36(1)(vii),37(1),115JB, 147, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Notice not valid-SLP of Revenue is dismissed.[S. 148, Art. 136]
S. 144C : Reference to dispute resolution panel-Faceless assessment-Limitation-Draft assessment order-Reference To Objections to Dispute Resolution Panel-Directions From Dispute Resolution Panel-Failure to follow procedure is not merely procedural irregularity but illegality-Final order passed two years after receipt of directions from Dispute Resolution Panel-Assessment order time-barred-Original return of income to be accepted-Direction to refund excess of legitimate tax.[S. 144C(1) 144C(2)(b), 144C(5), 144C(10), 144C(13), Art. 226]
S. 144C : Reference to dispute resolution panel-Assessment-Limitation-Directions issued by Dispute Resolution Panel binding on Assessing Officer-Final order to be passed in conformity with directions within one month-Order is barred by limitation.[S. 143(3), 144C (13)]
S. 143(3) : Assessment-Valuation Of Closing Stock-Arithmetical error in quantitative analysis of consumption of finished leather-Order of Tribunal is set aside. [S. 254(1)]
S. 143(3) : Assessment-Failure to give reasonable time to reply-Violation of principle of natural justice-Order and notice of demand is set side. [S. 142(1), 144, Art. 226]
S. 139 : Return of income-Private discretionary trust-Status of individual-Central Board of Direct Taxes has authority to Prescribe proper form-Court cannot direct Board. [R. 112, Art. 226]