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#17
Discussion / Reopening to invoke a provision
February 08, 2017, 01:45:39 PM
Micro inks pvt. ltd. SCA 21687 / 2016. Dt. 31.1.17 Guj. H C
Held, If issue is processed under particular provision, reopening beyond a period of 4 yrs. from the end of the year cannot be permissible to invoke different provision to the detriment of assessee.
R K Patel, Advocate
Held, If issue is processed under particular provision, reopening beyond a period of 4 yrs. from the end of the year cannot be permissible to invoke different provision to the detriment of assessee.
R K Patel, Advocate
#18
Discussion / Reopening on basis of post assessment information
February 08, 2017, 01:42:46 PM
SCA 21452 / 2016. Manan exports. Gujarat high court.
Held, Even if assessing officer during scrutiny has not made addition properly on basis of information, subsequent to assessment same information by communication from a different source cannot grant jurisdiction to reopen a case beyond 4 years from the end of relevant year.
R K Patel
Held, Even if assessing officer during scrutiny has not made addition properly on basis of information, subsequent to assessment same information by communication from a different source cannot grant jurisdiction to reopen a case beyond 4 years from the end of relevant year.
R K Patel
#19
Discussion / Reopening- Long/ short term cain and s.40(a)(ia)
December 18, 2016, 08:59:20 PM
Gujarat high court. SCA 17223/2016. Dt. 29/11/16. Sandeep Padshala.
Held, Reopening not maintainable on scrutinised issue of capital gains for shares and non deduction of tax.
R K Patel
Held, Reopening not maintainable on scrutinised issue of capital gains for shares and non deduction of tax.
R K Patel
#20
Discussion / Reopening- Reappraisal
December 05, 2016, 11:06:56 AM
SCA 14513 / 2016. Dt. 21/11/16. Navkar share and stock brokers. Gujarat H C.
Held, Reappraisal of evidence on record is not permissible in reopening beyond 4 years from end of the year.
R K Patel
Held, Reappraisal of evidence on record is not permissible in reopening beyond 4 years from end of the year.
R K Patel
#21
Discussion / Limited scrutiny- Reopening u/s 147.
November 27, 2016, 04:20:27 PM
Elecon engineering co. Gujarat high court. SCA 1641/2015. Dt. 30, 31/8/16.
Held, After Kelvinator's case of SC, when multiple reasons are recorded, limited scrutiny is permissible only to the extent of issues unprocessed at original scrutiny assessment u/s 143(3).
Refer para 21 in particular.
RK Patel
Held, After Kelvinator's case of SC, when multiple reasons are recorded, limited scrutiny is permissible only to the extent of issues unprocessed at original scrutiny assessment u/s 143(3).
Refer para 21 in particular.
RK Patel
#22
Discussion / Transfer Pricing. Reference to TPO
November 27, 2016, 04:15:24 PM
Gujarat H C. SCA 772012016. Dt. 16/11/16. Alpha Nippon
Held, While making a reference to TPO, speaking order by AO is a mandatory requirement as per CBDT Instruction 3/2016.
R K Patel
Held, While making a reference to TPO, speaking order by AO is a mandatory requirement as per CBDT Instruction 3/2016.
R K Patel
#23
Discussion / s.11 exemption reopening
October 19, 2016, 08:30:19 AM
SCA 15715/2010. Dt. 30/9/16. Gujarat text book board. Gujarat high court
Held, If s. 11 is processed in assessment, reopening cannot be permitted even within 4 years from end of relevant assessment year to process certain clauses of the same provision which are not touched upon in original scrutiny.
R K Patel
Held, If s. 11 is processed in assessment, reopening cannot be permitted even within 4 years from end of relevant assessment year to process certain clauses of the same provision which are not touched upon in original scrutiny.
R K Patel
#24
Discussion / Reopening based on valuation report
October 14, 2016, 03:01:16 PM
SCA 18015 / 2011, Dt. 19/9/16. Kisan Proteins. Gujarat High court
Held, in absence of finding of books of account being incorrect, valuation report cannot be a basis for reopening even within 4 years from end of relevant year.
R. K. Patel
Held, in absence of finding of books of account being incorrect, valuation report cannot be a basis for reopening even within 4 years from end of relevant year.
R. K. Patel
#25
Discussion / Explanation to s. 147
October 14, 2016, 02:54:51 PM
SCA 13822/2010 Dt. 3/10/16, Anupam Rasayan. Gujarat H.C.
Held, In a reopening u/s 147 beyond 4 years from end of relevant year which is based on reasons from scrutinised case records, explanation to s.147 is not applicable.
R. K. Patel
Held, In a reopening u/s 147 beyond 4 years from end of relevant year which is based on reasons from scrutinised case records, explanation to s.147 is not applicable.
R. K. Patel
#26
Discussion / s. 80IB(10)
September 21, 2016, 09:23:41 AM
Guj. HC. Ganesh housing corporation, SCA 13589/2011. Dt. 12/9/16,
Held, Reopening not permissible to disturb relief u/s 80IB(10) for the reason that assessee is a works contractor and not a developer.
R K Patel
Held, Reopening not permissible to disturb relief u/s 80IB(10) for the reason that assessee is a works contractor and not a developer.
R K Patel
#27
Discussion / s. 11, 12A , 13 . Registration and exemption
August 31, 2016, 07:18:33 AM
TA 568/2016. Dt. 22/8/16. Gujarat high court. Bayat Kutchhi Dasha Oswal Jain Mahajan Trust
Held, s.13(1)(b) cannot be rejected at the time of registration of trust u/s 12A due to reason of trust being of particular religious community, objects of the trust are to be screened.
s. 11 and 13 are to be processed at assessment stage.
R K Patel
Held, s.13(1)(b) cannot be rejected at the time of registration of trust u/s 12A due to reason of trust being of particular religious community, objects of the trust are to be screened.
s. 11 and 13 are to be processed at assessment stage.
R K Patel
#28
Discussion / Penalty s. 271(1)(c)
August 31, 2016, 07:13:29 AM
GUJARAT HIGH COURT. TAX APPEAL 549/2016. dt. 22/8/16. R. Umedbhai
Held,
Penalty u/s 271(1)(c) not leviable for motive to conceal. Concelment or inaccurate particulars in return attract the charging provision.
R K Patel
Held,
Penalty u/s 271(1)(c) not leviable for motive to conceal. Concelment or inaccurate particulars in return attract the charging provision.
R K Patel
#29
Discussion / s.69C. bogus purchase
August 20, 2016, 10:19:46 AM
Guj H C. TA 265/08. Dt.1/8/16. Vardhman exports.
Held, If no cash is received back and purchase in stock register is backed by corresponding sales with payment through bank, no addition for bogus purchase is sustainable, that to by invoking s.69C.
R K Patel
Held, If no cash is received back and purchase in stock register is backed by corresponding sales with payment through bank, no addition for bogus purchase is sustainable, that to by invoking s.69C.
R K Patel
#30
Discussion / Capital/Revenue expenditure
August 20, 2016, 10:17:01 AM
Guj. H C. Rameshchandra Luthra. TA 252/07. DT. 10/8/16.
Held, Once for all expenditure incurred for removal of restictive covenent or disability is a revenue expense.
R K Patel
Held, Once for all expenditure incurred for removal of restictive covenent or disability is a revenue expense.
R K Patel