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Posts tagged "section 147"

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Tag: section 147

IT Judgement

Order Passed under Section 143(1) is NOT an Assessment: Delhi High Court

August 31, 2022 0 Comments
Order Passed under Section 143(1) is NOT an Assessment: Delhi High Court Recently Delhi HC in a writ filed by one of the Big 4 has held that the Order Passed under Section 143(1) is NOT an Assessment. Additionally, the Court ...
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Income Tax

Validity of Reassessment if there is a failure to disclose fully and truly all material facts

Validity of Reassessment if there is a failure to disclose fully and truly all material facts
December 9, 2021 0 Comments
Validity of Reassessment if there is a failure to disclose fully and truly all material facts Short Overview Where transaction itself on the basis of the subsequent information was found to be a bogus transactions, mere disclosure of said transaction at the ...
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IT Judgement

No failure on assessee’s part to disclose fully and truly all material facts during original assessment – Whether Reassessment proeeding justified?

No failure on assessee's part to disclose fully and truly all material facts during original assessment - Whether Reassessment proeeding justified?
October 22, 2021 0 Comments
No failure on assessee's part to disclose fully and truly all material facts during original assessment - Whether Reassessment proeeding justified? Short Overview  There was a definite reason to believe that to the tune of excess deduction income chargeable to ...
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Income Tax

Legislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving enquiry

Legislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving enquiry
October 13, 2021 0 Comments
Legislature cannot be presumed to have intended to give blanket powers to the AO under section 147 for making roving enquiry Delhi HC in the case of Ranbaxy Laboratories Ltd. vs. CIT has laid down few important principle of ...
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IT Judgement

Validity of Reassessment if Additions made for items other than the items of reasons recorded

September 5, 2020 0 Comments
Validity of Reassessment if Additions made for items other than the items of reasons recorded Short Overview  When the grounds of reopening do not exist any longer and no additions are ultimately made on that account, then addition on account ...
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IT Judgement

Validity of Reassessment if Additions made for items other than the items of reasons recorded

September 5, 2020 0 Comments
Validity of Reassessment if Additions made for items other than the items of reasons recorded Short Overview  When the grounds of reopening do not exist any longer and no additions are ultimately made on that account, then addition on account ...
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IT Judgement

Claim towards depreciation is mandatory for Deduction under section 80-IB?

September 4, 2020 0 Comments
Claim towards depreciation is mandatory for Deduction under section 80-IB? Short Overview  While determining assessee’s entitlement to deduction under section 80-IB, depreciation is mandatory, even though assessee did not claim such depreciation because for purposes of deduction under Chapter VI-A, ...
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IT Judgement

Claim towards depreciation is mandatory for Deduction under section 80-IB?

September 4, 2020 0 Comments
Claim towards depreciation is mandatory for Deduction under section 80-IB? Short Overview  While determining assessee’s entitlement to deduction under section 80-IB, depreciation is mandatory, even though assessee did not claim such depreciation because for purposes of deduction under Chapter VI-A, ...
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Income Tax

Mere change of opinion and would be completely without jurisdiction under section 147: Supreme Court in ACIT vs. Marico Ltd

August 6, 2020 0 Comments
Mere change of opinion and would be completely without jurisdiction under section 147: Supreme Court in ACIT vs. Marico Ltd   ACIT vs. Marico Ltd (Supreme Court) Supreme court in the case of ACIT vs. Marico Ltd has observed the following fact ...
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