Search Results for Tag : Assessment Order

Judgments

Issuance of notice under Section 143(2) of IT Act is mandatory in reassessment cases also(04.03.2022)

In present case, the original assessment of the assessee was made after scrutiny under Section 143(3) of the Income-tax Act, 1961 (IT Act) and assesse.....

Tags : Reassessment order, Notice, Validity

Suo motu power of revision could be exercised by the Revisional Authority, when an order made in proceeding is prejudicial to the interests of the State(01.02.2023)

Present appeal, by special leave registers a challenge to an order passed by the High Court dismissing Civil Writ Petition presented by the Appellant .....

Tags : Revisional Authority, Powers, Assessment orders

The date of the Panchnama last drawn would be the relevant date for considering the period of limitation of two years(24.03.2023)

The respective assessees have preferred the present appeals feeling aggrieved with the impugned common judgment and order passed by the High Court, by.....

Tags : Assessment orders, Panchnama, Time limit

News

Gujarat HC: No Show Cause Notice Issued Along With Draft Assessment Order u/s 144B(04.04.2022)

Gujarat High has observed that the issuance of a show cause notice along with the draft assessment order is absolutely important before passing an ord.....

Tags : Gujarat High Court, draft assessment order, Section 144B of the Income Tax Act

Delhi HC: Cannot Overlook Assessment Order Overlooking Apparent Error(28.02.2025)

Delhi High Court has clarified that the provisions of Section 29 of the Income Tax Act, 1961 cannot be used for saving an assessment order that has be.....

Tags : Delhi High Court, Apparent Error, Assessment Order

Allahabad HC: Reassessment Order Not Valid If Notice by Assessing Authority Is Without Jurisdiction(09.05.2022)

Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961 issued by the assessing authority was declared withou.....

Tags : Allahabad High Court, Section 148, Income Tax Act, 1961, re-assessment order

Delhi HC: Department Failed To Pass Re-Assessment Order Within Prescribed Time Limit(14.10.2022)

Delhi High Court has quashed the show-cause notice and the reassessment order as the department failed to pass the reassessment order within the presc.....

Tags : Delhi High Court, prescribed, reassessment order

ITAT, Kolkata: Limitation for Revisionary Jurisdiction Runs from Assessment Date Order(06.04.2022)

Income Tax Appellate Tribunal, Kolkata has observed that the limitation period for exercising revisionary jurisdiction runs from the date of assessmen.....

Tags : Income Tax Appellate Tribunal, Kolkata, limitation period, revisionary jurisdiction, assessment order, Section 263 of Income Tax Act, 1961

SC: Non-Service of AO Inconsequential if Assessee Otherwise Had Knowledge About Them(18.03.2023)

Supreme Court has observed that Attachment order will not be vitiated merely because assessment orders (AO) were not served on the assessee, if the as.....

Tags : Supreme Court, Assessment Order, Assessee

Madras High Court Annuls Assessment Order Solely Based on Data obtained from Web Portal(23.05.2017)

Madras High Court has set aside an assessment order which was solely based on data obtained from Web Portal of Commercial Taxes Department and reitera.....

Tags : Madras High Court, Assessment Order

Ker. HC: Assessment Order Quashed on Finding that Assessee Not Provided Effective Hearing(16.04.2024)

Ker. HC quashed an assessment order passed under the Income Tax Act, 1961, and held that since the assessee was not able to log in through link for vi.....

Tags : Kerala High Court, Assessment Order, Income Tax Act, 1961, Principles of Natural Justice

Gujarat HC Says 'No' to Re-Assessment When Appeal against Original Assessment Order is Not Disposed(29.06.2017)

Gujarat High Court has held that re-assessment u/s 147/148 of Income Tax Act cannot be made when original assessment order is challenged on appeal and.....

Tags : Gujarat High Court, Assessment Order

Delhi HC: Cannot Overlook Assessment Order Overlooking Apparent Error(28.02.2025)

Delhi High Court has clarified that the provisions of Section 29 of the Income Tax Act, 1961 cannot be used for saving an assessment order that has be.....

Tags : Delhi High Court, Apparent Error, Assessment Order