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Some of the queries asked by people are given below.

Jurisdictional Assessing Officer for issuing notice u/s 148 of I T Act
Excerpt of query:	In case of assessee, there was no assessment u/s 143(3) of I T Act for ay 11-12. There was only intimation us 143(1) from CPC. Under such circumstances who will be the jurisdictional assessing officer for issuing notice u/s 148 in March 2018 ? Whether erstwhile JAO for ay 11-12 or assessing officer having charge over assessee on the day of issuing notice on the basis of income criteria or any other criteria? Please guide. read more

Jurisdictional Assessing Officer for issuing notice u/s 148 of I T Act

Excerpt of query:

In case of assessee, there was no assessment u/s 143(3) of I T Act for ay 11-12. There was only intimation us 143(1) from CPC. Under such circumstances who will be the jurisdictional assessing officer for issuing notice u/s 148 in March 2018 ? Whether erstwhile JAO for ay 11-12 or assessing officer having charge over assessee on the day of issuing notice on the basis of income criteria or any other criteria? Please guide.

Time limit for scrutiny assessment AY 2020-21
Excerpt of query:	Sir, What is the time limit for issuance of notice for fy 2019-20? Will the reduced time limit of three months apply as against the original period of 6 months? Notices u/s 143(2) were already received in few cases before 30-06-2021. Can it be considered that all the notices are issued and no further notices will be issued? Please clarify. read more

Time limit for scrutiny assessment AY 2020-21

Excerpt of query:

Sir, What is the time limit for issuance of notice for fy 2019-20? Will the reduced time limit of three months apply as against the original period of 6 months? Notices u/s 143(2) were already received in few cases before 30-06-2021. Can it be considered that all the notices are issued and no further notices will be issued? Please clarify.

Can reopening of second reassessment is permissible if the assessment was done u/s 143 ( 3), after approval of higher Authority ?
Excerpt of query:	After order u/S 143(3) and assessments u/S 151 a can officer issue notice u/S 148. read more

Can reopening of second reassessment is permissible if the assessment was done u/s 143 ( 3), after approval of higher Authority ?

Excerpt of query:

After order u/S 143(3) and assessments u/S 151 a can officer issue notice u/S 148.

Whether return in response to notice u/s 148 is required to be filed or mere letter stating that the return already may be taken as return in response to section 148 of the Act ?
Excerpt of query:	sir, In response to notice u/s 148 , is it required to file return of income or is it enough by giving reply that return already be taken as one in response to re opening notice. some officers insist on filing of return . read more

Whether return in response to notice u/s 148 is required to be filed or mere letter stating that the return already may be taken as return in response to section 148 of the Act ?

Excerpt of query:

sir, In response to notice u/s 148 , is it required to file return of income or is it enough by giving reply that return already be taken as one in response to re opening notice. some officers insist on filing of return .

Send us the copy of Judgment on reassessment , in CIT v. Smithkline Beecham Consumer Brands Ltd. (2003) 126 Taxman 104 (Chd.) (Mag.).
Excerpt of query:	Need a case law of CIT v. Smithkline Beecham Consumer Brands Ltd. (2003) 126 Taxman 104 (Chd.) (Mag.). read more

Send us the copy of Judgment on reassessment , in CIT v. Smithkline Beecham Consumer Brands Ltd. (2003) 126 Taxman 104 (Chd.) (Mag.).

Excerpt of query:

Need a case law of CIT v. Smithkline Beecham Consumer Brands Ltd. (2003) 126 Taxman 104 (Chd.) (Mag.).

Whether Section 40A(3) is applicable in respect of payment made on account of wages ?
Excerpt of query:	Sir, I have made cash payment of Rs. 16,000 and Rs.11,700 (payment above 10,000/- ) in a day to my workers on account of wages. Whether, this can be subject to addition u/s 40A(3). Kidly communicate supporting case law on the subject.Assessment Year 2019-20. read more

Whether Section 40A(3) is applicable in respect of payment made on account of wages ?

Excerpt of query:

Sir, I have made cash payment of Rs. 16,000 and Rs.11,700 (payment above 10,000/- ) in a day to my workers on account of wages. Whether, this can be subject to addition u/s 40A(3). Kidly communicate supporting case law on the subject.Assessment Year 2019-20.

DLC or circle rate of immovable property fixed by stamp duty/ Registrar office
Excerpt of query:	Sir, Whether AO can make addition in the case of purchaser of property of the diffrence of actual purchase as per document and DLC rate fixed by the registrar for stamp duty purpose. In my case actual purchase rate is lower to the DLC rate. whether declaration of deemed income is necessary. Presently, transactions are made below the DLC rate. Kindly clear whether DLC rate is only considered for capital gain purpose and it is not applicable to purchaser of the property. read more

DLC or circle rate of immovable property fixed by stamp duty/ Registrar office

Excerpt of query:

Sir, Whether AO can make addition in the case of purchaser of property of the diffrence of actual purchase as per document and DLC rate fixed by the registrar for stamp duty purpose. In my case actual purchase rate is lower to the DLC rate. whether declaration of deemed income is necessary. Presently, transactions are made below the DLC rate. Kindly clear whether DLC rate is only considered for capital gain purpose and it is not applicable to purchaser of the property.

Whether ITAT can see the satisfaction note dwawn before search
Excerpt of query:	Whether ITAT can see the satisfaction note drawn before search . S. 132 , 254 ( 1) read more

Whether ITAT can see the satisfaction note dwawn before search

Excerpt of query:

Whether ITAT can see the satisfaction note drawn before search . S. 132 , 254 ( 1)

Re-assessment Proceedings/ Double Taxation. Applicability of section 153C
Excerpt of query:	Assessment for A.Y 2012-13 was reopened by issuing notice U/S 148 on the allegation that the assessee has received Bogus commodity profit through banking channel and passed on cash as per statement of broker. The assessee had shown the profit on commodity and offered the same for taxation in the original return and also in the return filed in response to 148 notice. No deduction from the aforesaid income was claimed. Apart from various legal grounds of appeal one of the ground is , since the income has already been offered to taxation the addition of the same again on the allegation that the assessee had paid cash amount to the broker amounts to double taxation which is against the settled principle. Query 1 : How far the aforesaid plea is tenable . Please give case laws in support of the same. Query 2 : from the reassessment order it is not clear whether the search was conducted on the alleged accommodation entry provider . Whether addition ground can be taken that notice U/S 153C was not issued hence the proceedings are invalid. read more

Re-assessment Proceedings/ Double Taxation. Applicability of section 153C

Excerpt of query:

Assessment for A.Y 2012-13 was reopened by issuing notice U/S 148 on the allegation that the assessee has received Bogus commodity profit through banking channel and passed on cash as per statement of broker. The assessee had shown the profit on commodity and offered the same for taxation in the original return and also in the return filed in response to 148 notice. No deduction from the aforesaid income was claimed. Apart from various legal grounds of appeal one of the ground is , since the income has already been offered to taxation the addition of the same again on the allegation that the assessee had paid cash amount to the broker amounts to double taxation which is against the settled principle. Query 1 : How far the aforesaid plea is tenable . Please give case laws in support of the same. Query 2 : from the reassessment order it is not clear whether the search was conducted on the alleged accommodation entry provider . Whether addition ground can be taken that notice U/S 153C was not issued hence the proceedings are invalid.

Scrutiny Notice under section 143(2) for AY 2020-2021 not mentions CASS/Manual selection whether valid
Excerpt of query:	Dear Sir, Scrutiny Notice under section 143(2) for AY 2020-2021 does not mentions whether selection of return of income is selected for scrutiny is under CASS/Manual. Whether case has been selected for scrutiny under CASS or Manual, has been a practice from the department for past many years and also been mentioned in the instruction issued by the CBDT vide F.No. 225/157 /2017 /ITA.11 dated 23 June 2017 (attached). Whether Scrutiny Notice issued under section 143(2) for AY 2020-2021 valid in terms of above instructions & guidelines under the income tax act? read more

Scrutiny Notice under section 143(2) for AY 2020-2021 not mentions CASS/Manual selection whether valid

Excerpt of query:

Dear Sir, Scrutiny Notice under section 143(2) for AY 2020-2021 does not mentions whether selection of return of income is selected for scrutiny is under CASS/Manual. Whether case has been selected for scrutiny under CASS or Manual, has been a practice from the department for past many years and also been mentioned in the instruction issued by the CBDT vide F.No. 225/157 /2017 /ITA.11 dated 23 June 2017 (attached). Whether Scrutiny Notice issued under section 143(2) for AY 2020-2021 valid in terms of above instructions & guidelines under the income tax act?

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