Income Tax Assessment : Free Study Material

By | May 23, 2018
(Last Updated On: April 15, 2023)

Income Tax Assessment : Free Study Material

Here is the Free study material on Income Tax Assessment

Income Tax Assessment

New Faceless Assessment Procedure in Income Tax I CA Satbir Singh I Video 15.08.2020

Assessments under Income Tax Act : Detailed  Analysis


Income Tax E-Assessment / E -proceedings

Faceless Inquiry or Valuation Scheme 2022 Notified by CBDT

Notification NO 18/2022 e-Assessment of Income Escaping Assessment Scheme 2022

Notification No 66/2020 : PCIT (Regional e-Assessment Centre) Jurisdiction

Notification No 65/2020 :  Regional e-Assessment Centres Jurisdictions

Notification No 64/2020 : National e-Assessment Centre to Perform Faceless Assessment

Notification No 63/2020 Jurisdiction of income tax authorities

Notification No 62 /2020 : Income tax Authorities Jurisdictions

Notification No. 61/2020 : Direction for Faceless Assessment u/s 143(3B)

Notification No 60/2020 : Procedure for Faceless assessment

All Income Tax Faceless Assessment Orders to be passed by National e­-Assessment Centre from 13.08.2020

E-Assessment for ITR Guidelines issued by CBDT Circular No 27/2019 Dated 26 sept 2019

Govt Directions for E Assessment under Income Tax : Notification 12th sep 2019

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)

To reopen Assessment of 143(1) intimations , ‘reason to believe’ is must : HC

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

Reassessment initiated based on non-existent transaction of purchase of immovable property is invalid : High Court

If objections raised by assessee before AO not yet diposed off, writ petition can not be filed : High Court

Faceless Assessement Order set aside as E filing Portal not working : High Court

Facelsss Assessment not valid if Draft Assessment order not issued to assessee : HC

Assessment in the name of dead person not valid : High court

Fresh losses can be claimed in Reassessment if not claimed in Orgional Income Tax Return : HC

Order for special audit is valid even if few questionnaire were unwarranted : HC

Writ Petition can not be filed if Notice issued to file ITR : HC

No Addition can be done by Income Tax Officer if register of property done after one year : ITAT

Estimation of probable sales by AO on the basis of packing material consumed by the assessee is not justified : HC

Income offered tax in the subsequent year, No addition if Tax effect is same : HC

No reassessment if disclosure made even if some sales transactions are in Violation of Section 80IB : HC

Reassessment based on search in third party is valid : HC

No reassessment if assessee disclosed material facts in ITR :HC

Delhi HC quashed reassessment initiated to treat unpaid loan as notional income under section 56

Order Set aside on Cash deposit during demonetization , AO to do fresh Assessment

No Reassessment of Club if all facts disclosed and considered u/s 143(3) : HC

No reassessment due to Retrospective Amendment in Sec 115JB

Reason to believe for Search u/s 132 Income Tax shall not be disclosed to any person/ authority/ Appellate Tribunal : ITAT

No reassessment after 4 years if Assessee disclosed material facts at the time of original assessment: HC

No reassessment merely on the basis of information received from investigation wing : HC

Writ petition could be filed if reasons for Reopening Assessment not given by AO : HC

No Reassessment if provision for bad & doubtful debts is disclosed in ITR : HC

Notice can not be issued in name of dead person to reopen assessment : HC

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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