Assessment/Reassessment
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
17 July 2011
Dear Sharmajee
When CIT( Administration) has given instruction to reopen the case by giving 148 notice, then what is the meaning of transfer of jurisdiction. My point is that whether any void assessment can be reopened or not. In my view once it is void means it can not be reassessed. Whether I am correct or not. If yes please give some case laws.
thanks for answering
When CIT( Administration) has given instruction to reopen the case by giving 148 notice, then what is the meaning of transfer of jurisdiction. My point is that whether any void assessment can be reopened or not. In my view once it is void means it can not be reassessed. Whether I am correct or not. If yes please give some case laws.
thanks for answering
17 July 2011
as its time barred for 143(3) but CIT can not go against ITO directly, unless the assessee makes complain, so giving your plea that ITO is not aware of rules and makes crazy assessments, and request to make transfer of file to some other officer.
department will make reassessment for sure as order under 147 is issued and condemned again, so change of officer will make your side heavier, usually in such case AC will call the file to himself, and make a summery addition of few hundred rupees as additinal tax collected.
department will make reassessment for sure as order under 147 is issued and condemned again, so change of officer will make your side heavier, usually in such case AC will call the file to himself, and make a summery addition of few hundred rupees as additinal tax collected.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax on capital gains revoked us 54f
- Refund of AY 22-23
- Should I include march foreign salary received in April in my income for FY 2023-24?
- HSN Details in IFF/GSTR-1 & in GSTR 9
- TDR receipts for agreement holder
- Inventory of finished goods
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Applicability of Ind As to associate of associate
- Disallowance of Section 43B(h) to sez units
- Sale of property furniture sale
- GSTR9C Turnover
- Vivad se vishwas scheme 2024 new
- MODEL FILLED AUDIT REPORT FOR TRUSTS IN FORM 10B
- 115TD on cancellation of 12A 80G Registration
- MIS MATCH OF INVOICE NUMBER
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- CASE INTIMATION OF LIABILITY UNDER SECTION 73(5)(Rule 142(1A)
Trending Online Classes
CAclubindia
