S. 147: Reassessment-Principle of natural justice-Order passed without affording opportunity to be heard-Order is not valid-Directed to pass reasoned order after providing a reasonable opportunity of hearing.[S. 148, Art. 226]
S. 147: Reassessment-Principle of natural justice-Order passed without affording opportunity to be heard-Order is not valid-Directed to pass reasoned order after providing a reasonable opportunity of hearing.[S. 148, Art. 226]
S. 147: Reassessment-Prior period expenditure-Disallowance made in subsequent AY 2010-11 was set aside by CIT(A)-No appeal is filed before the CIT(A)-Reassessment notice and order disposing the objection is set aside. [S.37(1), 148, Art. 226]
S. 147 : Reassessment-With in four years-Capital gains-Transfer-Redemption of preference shares-Loss-No new material-Reassessment-Reassessment notice and order disposing the objection is quashed. [S. 2(47) 47(iv) 148, Art. 226]
S.147: Reassessment-After the expiry of four years-Depreciation on temporary structures at hundred per Cent-No failure to disclose any material facts-Change of opinion-Reassessment notice and order disposing the objection is quashed. [S. 32, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-No evidence of failure to disclose material facts-Notice to withdraw or reduce deduction is held to be not valid-Borrowed satisfaction-Pendency of appeal-Notice for reassessment is not valid [S.10A, 80HHE, 148, 250, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Reason recorded cryptic and vague-Notice and order disposing the objection is set aside. [S. 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Faceless Assessment-Best judgment-Statement of accommodation entry provider-Search and seizure-Bogus financial transactions-No live nexus between material relied and belief formed-The name of the assessee was not mentioned in the statement recorded-Reasons recorded cannot be supplemented by assessment order or affidavit-Best judgement assessment-No relevant material with the Assessing Officer-Assessment order is quashed. [S. 132(4), 144, 144B 147, 148, Art.226]
S. 147 : Reassessment-With in four years-Capital gains-Transfer-Redemption of preference shares-Loss-No new material-Reassessment-Reassessment notice and order disposing the objection is quashed-SLP of Revenue is dismissed. [S. 2(47) 47(iv) 148, Art. 226]
S. 144C : Reference to dispute resolution panel-Eligible assessee-Assessment-Limitation-Draft assessment order-No variation in income-Barred by limitation-Order of Tribunal is affirmed-DTAA-India-Cyprus-[S.144C(15)(b)(ii)), art. 11]
S. 143(3) : Assessment-Search and seizure-Procedure laid down by Digital evidence Investigation Manual by Central Board of Direct taxes-Mandatory-Search warrant defective-Search violative of Rule 112-Digital data evidence collected by the Revenue from unknown locations without any valid search warrant and without following the guidelines issued by the CBDT vide Digital Evidence Investigation Manual-Not given an opportunity of cross examine the witness-Circulars issued by the CBDT is binding on all Income tax Authorities-Assessment order is quashed.[S.119, 143(3), R.112, Art. 226]