#section 142
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319 articlesIncome Tax

Income Tax
AO not authorized to make any estimate U/s. 142(2A) of Income tax Act, 1961
Income Tax

Income Tax
Budget 2014 gives Power to AO to get a valuation report of any asset
Income Tax

Income Tax
Reference to DVO u/s. 142A without rejecting books of account not justified
Excise Duty

Excise Duty
Legal provisions and procedures for recovery of arrears/demands of Excise Duty
Income Tax

Income Tax
Oracle India challenge special audit direction by income tax department in Delhi high court
Income Tax

Income Tax
Directing special audit without opportunity of being heard to the assessee is merely an irregularity and not an illegality
Income Tax

Income Tax
Power of AO to extend period for completion of special audit u/s 142(2A) of IT Act, 1961
Income Tax

Income Tax
View contrary to the earlier view taken by the Assessing Officer while completing the original assessment amounts to change of opinion
Income Tax

Income Tax
Revised return which is a defective return filed under any of the provisions of the IT Act can be rectified
Income Tax

Income Tax
Granting of power to the assessing officer to extend the time for completion of special audit under sub-section (2A) of section 142
Income Tax

Income Tax
