Stories with the ‘ tag ‘ you searched for "Assessment"

S.153C Of IT Act Restricts Assessment Beyond Documents Considered By AO To Derive Satisfaction Note For Initiating Proceedings On 'Other Person': Delhi HC
Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Limitation Period For Challenging Assessment Orders U/S 107 Of GST Act Begins From Date Of Rejection Of Rectification Application: Madras HC
[Income Tax] Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court
Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC
If Period Of Unauthorised Use Of Electricity Can't Be Ascertained, Charges Will Be Assessed For 12 Months Preceding Inspection: Kerala HC
Failure Of AO To Conduct Enquiry, Summarily Disallowing Expenses Was Mechanically Endorsed By CIT(A) & ITAT: Bombay HC Quashes Assessment
Taxpayer Can't Make Fresh Claim Of Deduction U/S 80IA In Response To Notice U/S 153A After Search In Unabated Assessment: Hyderabad ITAT
Failed To Comply With S.23(4) Of MVAT Act Along With Non-Application Of Mind & Legal Malafide: Bombay HC Quashes Assessment, Imposes 50K Cost On Dept
Assessment Was Based Solely On Existence Of Cash Deposits Linked To Incorrect PAN: Ahmedabad ITAT Deletes Addition U/S 69A Of IT Act
Self-Assessment U/S 143(1) Income Tax Act Doesn't Qualify As Assessment By AO, No Bar On Reopening Assessment U/S 147: Delhi HC
Estimation Report By DVO Alone Can't Form Basis For Reopening Completed Assessment: Delhi High Court