Income Tax Assessment : Free Study Material

By | May 23, 2018
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(Last Updated On: December 18, 2018)

Income Tax Assessment : Free Study Material

Here is the Free study material on Income Tax Assessment

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Income Tax Assessment

Assessments under Income Tax Act : Detailed  Analysis

Income Tax E-Assessment / E -proceedings

32 Additional FAQs on Income Tax Assessment Module of ITBA : Dated 17.12.2018

How to opt and Submit response for e-Proceeding on IncomeTaxIndiaEfiling

CBDT Instruction No 4/2018 : CBDT Guidelines for manual selection of Income Tax returns for scrutiny for FY 2018-19

CBDT Instruction No 3/2018 : CBDT mandates ‘e-proceeding’ in majority of cases during FY 2018-19 : 

Instruction No 01/2018 Dated 1202.2018 : CBDT : E Assessment

Do e Assessment in time barring scrutiny cases : CBDT clarify

Budget 2018-19 : New scheme for Income Tax assessment in electronic mode

10 Things to Know about Income Tax e-Assessments

CBDT asked report of Paperless / e- Assessment of Income tax Return

Migration from e-mail based communication to E-Proceeding : Format

Income Tax Notice u/s 142 in New Format

e Proceeding / e -Assessement under Income Tax -User Manual

Time Limit Income Tax Assessment

Time limits for completion of Income Tax Assessment after Finance Bill 2017

Rationalisation of time limits for completion of assessment of Income Tax Returns

Video- Latest Developments in Assessment, Reassessment and Revision of income tax

Income Tax Intimation

How to request Income Tax Intimation Order u/s 143(1)/154/16(1)/35 passed by CPC

Now Income tax deptt can add income of 26AS,Form No 16 ,Audit Report, in Intimation issued u/s 143(1)

Section 143(1)(a) Intimation is not assessment Order : SC

Intimation under section 143(1) is not assessment

Intimation under section 143(1) is Order for Section 264

Rectification of Mistake in Order

Rectification of Mistake in order under Section 154 of Income Tax

Judgments on Income Tax Assessments

Re-assessment notice invalid as not sanctioned by proper authority : HC

Reopening of assessment of Sonia Gandhi and Rahul Gandhi is valid : Delhi HC

Reassessment invalid if not proved that advance received was undisclosed income : ITAT

No reassessment because assessee failed to disclose bank a/c if it was submitted during assessment : Bombay High Court

Assessing officer can make preliminary inquiries before issuing notice of reassessment : GUJARAT HC

AO Jurisdiction couldn’t be questioned after expiry of 1 month from date of service of reassessment notice : Delhi HC

No reassessment because capital gain shown by another co-owner is different : GUJARAT HC

No Reassessment on basis of disallowance in succeeding years ,if disclosure was made : ITAT Chandigarh

AO could not issue reassessment Notice if he did not have jurisdiction over assessee

Territorial jurisdiction issue can’t be raised after 30 days issuance of reassessment notice

AO possession of original return before issuing re assessment notice

Assessment u/s 143(1), Reason to believe must for reassessment

Notice issued prior to recording reasons for reassessment liable to set aside: Delhi High Court

Notice affixture at wrong address hence reassessment Invalid

Reassessment Not Valid if Income Tax Notice not issued on officially notified address : CHHATTISGARH HC

Notice not served due to change of Address , Reassessment Valid u/s 148 of Income Tax

Notice not served to all legal representatives to initiate reassessment proceedings against deceased person, hence invalid : ITAT

Reassessment notice issued after 4 years without prior approval of Commissioner quashed : High Court

Writ petition maintainable against initiation of reassessment proceedings

No reassessment without considering assessee’s explanation about cash deposit :GUJARAT HC

No reassessment because income remained untaxed due to non coordination between departmental officers

Audit objection satisfied by AO canot base for reassessment

No reassessment on basis of objections raised by audit party : Bombay HC : Dated 24.04.2018

Reassessment at instance of audit party unjustified

HC quashed Reassessment made to tax Royalty by invoking Force of Attraction Rule

Reopening of the assessment should indicate which material fact was not disclosed by the Assessee

No Reassessment to verify bank account of assessee if already reflected in ITR : HC

No reassessment because ITR not reflecting in IT system of dept. if it was filed manually by assessee

Statement recorded by the Police not relevant for re-opening assessment

Past year international transactions could not be referred to TPO whose assessment was already completed

Topic wise Income Tax Commentary





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