Right to cross-examination a witness adverse to the assessee is an indispensable right and the cornerstones of natural justice.
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA ‘B’ BENCH, KOLKATA
(Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial ...
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Posts tagged "Section 132"
Navi Mumbai CGST Commissionerate busts Input Tax Credit racket of more than Rs. 10 Crores – Arrests one businessman
Navi Mumbai CGST Commissionerate busts Input Tax Credit racket of more than Rs. 10 Crores - Arrests one businessman
Acting on the intelligence about the operation of a fake ITC racket , the Officers of Navi Mumbai CGST Commissionerate of ...
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Whether there can be simultaneous search and survey operations in respect of the same assessee ?
Whether there can be simultaneous search and survey operations in respect of the same assessee ?
This was the issue in the writ case of Shiva Cement Limited & Ors Vs DIT(Inv) Bhubaneshwar & Ors in orissa High Court.
Another issue was ...
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Bail Application against the offence of creating fake firms for claiming fraudulent ITC Rejected
Bail Application against the offence of creating fake firms for claiming fraudulent ITC Rejected
Patiala House Court in the case of Commissioner, CGST, Delhi West Vs Amit Kumar Jainhas rejected bail application against the offence of creating fake firms for ...
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Search and seizure Assessment under section 153C Recording of satisfaction note Not in file of assessee searched
Search and seizure Assessment under section 153C Recording of satisfaction note Not in file of assessee searched
Short overview CIT(A) while giving the finding observed that satisfaction note was not recorded in the file of assessee searched under section 132 ...
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Bogus purchases: AO directed to restrict the impugned addition to the extent of 2% of bogus purchases
Bogus purchases: AO directed to restrict the impugned addition to the extent of 2% of bogus purchases
Short Ovreview In instant case, addition made by AO on account of bogus purchases was restricted to the extent of 2% keeping in ...
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Bogus purchases: AO directed to restrict the impugned addition to the extent of 2% of bogus purchases
Bogus purchases: AO directed to restrict the impugned addition to the extent of 2% of bogus purchases
Short Ovreview In instant case, addition made by AO on account of bogus purchases was restricted to the extent of 2% keeping in ...
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Whether an Income Tax survey proceedings u/s 133A of the Income Tax Act’1961 can be converted into an Income Tax Search and Seizure action u/s 132 of the Income Tax Act ‘1961
Whether an Income Tax survey proceedings u/s 133A of the Income Tax Act’1961 can be converted into an Income Tax Search and Seizure action u/s 132 of the Income Tax Act ‘1961
Introduction:
It is seen in practice that in ...
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Income Tax Raid: Few Important Points for the taxpayers
Income Tax Raid: Few Important Points for the taxpayers
Search” is the term used in the Income Tax Act – 1961 which is referred to as “Income Tax Raid” in common parlance. Income tax raid is more often a game ...
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CIT Vs Shrikant Mohta (Kolkata)
When search operations are conducted under Section 132 of the Act, the obligation of the assessee to file any return remains suspended till notice is issued for such purpose under Section 153A(1)(a) of the Act
[pdf-embedder url="https://thetaxtalk.com/wp-content/uploads/2018/07/Cal-HC-153A-is-1391-return.pdf" title="Cal HC 153A ...
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