Section 148A is in serious trouble
It is settled law that the Assessing Officer performs a quasi-judicial function while framing an assessment. And further the Revenue cannot…
......Read MoreIt is settled law that the Assessing Officer performs a quasi-judicial function while framing an assessment. And further the Revenue cannot…
......Read MoreBefore the Mumbai bench in [2022] 94 ITR (Trib) 216 the assessee took a ground that notice under section 143(2)…
......Read MoreThe High Court in [2015] 4 ITR-OL 517 (Bom) in their pointer held that in this case the director’s report…
......Read MoreHaving participated in the assessment proceedings the taxpayer cannot invoke extra ordinary justification of the Court to challenge any notice…
......Read MoreIn [2022] 440 ITR 607 (Mad) an order of assessment was passed without taking note of the request of the…
......Read MoreIn[2020] 15 ITR-OL 729 (MP) the revenue audit party pointed certain deficiencies in the taxpayers computation as regard claim for…
......Read MoreThe disallowance scheme of section 40 come into effect as soon as there is any instance of default in deduction…
......Read MoreSection 68 is an inquiry section into the genuineness of sources of cash credits, which could be in the form…
......Read MoreThe AO in (2021) 439ITR719 ( Vedanta case) reopened a completed assessment for the sole reason that there is nothing…
......Read MoreSection 147 provide an opportunity to revenue to reopen an assessment even after a gap of 4 years subject to…
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