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Tag Archive: Extended limitation of 6 years

B.P.Mundra > Extended limitation of 6 years

Landmark decision by Supreme Court during Lock down period in the case of ‎NDTV on 3rd April 2020. Appeal allow by holding that the notice u/s 148 is valid ‎when the revenue discovered fresh tangible material. However no addition can be ‎made when the assessee had fully and truly disclosed all material facts during ‎assessment proceedings 143(3). The assessee must be put to notice of all the ‎provisions on which the revenue relies upon. If the notice does not mention of ‎second proviso of section 147 the court will not allow to treat as a notice invoking ‎provisions of the second proviso of Section 147 of the Act.‎

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 121 total views A very decision by Supreme Court during Loc down period as it was the case of NDTV on 3rd April 2020. Appeal allow by holding that the notice u/s 148 is valid when the revenue discovered fresh tangible…
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147, 147 First Proviso for extended period of Limitation of 6 Years, 147 Second proviso-Foreign income or Foreign Assets, 148

April 10, 2020

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    • Consequences of absence of the notice u/s. 143(2) of the Act before framing the assessment order? Answer order liable to to be quashed. RAM NIWAS JAIN vs.ITO. ITAT DELHI on 07-Jan-2021. Section 148: Consequences of granting approval by CIT in a mechanical manner by putting only “Yes”. Answer order liable to to be quashed. RAM NIWAS JAIN vs.ITO. ITAT DELHI on 07-Jan-2021.
    • Section 23(1)(c). Can AO make addition on account of notional rent when the property on rent in past is lying vacant in the relevant year and the assessee mention only the reason though no evidence of efforts made was submitted except the evidence that the property was on rent in next financial year.ITAT BOMBAY passed the order on Oct 30, 2019AY 2014-15 EMPIRE CAPITAL PVT. LTD. vs. ACIT. Decision in favour of assessee
    • अगर SVA की वैल्यूएशन DVO के वैल्यूएशन से ज्यादा आती है तो कर अधिकारी धारा 50C के प्रावधान के अनुसार कौन सी वैल्यू लेगा?ITAT Mumbai ने 18.11.2016 को Sangeeta Vijay Kumar, Mumbai vs Acit 25(2) को इसका ऑर्डर पास किया है।
    • Is punitive charges paid to the railways disallowable u/s 37(1) by holding as penalty. Ans is No. Order passed by ITAT KOLKATA on Nov 20, 2020 in the case of RUNGTA MINES PVT. LTD.vs. ACIT.
    • Is deduction under section 36 (1)(iii) for interest paid allowable when the relevant borrowed capital was given as interest free advance to sister concern for business expediency of the assessee. ITAT Jaipur passed the order on 11th Sept;2020 in the case of Kalya Awas Vikas (P). Ltd. v. ACIT