#Section 149
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477 articlesIncome Tax
Income Tax
Information uploaded by investigation wing doesn’t amount to handing over of material to AO: Delhi HC
Custom Duty
Custom Duty
Bill of Entry amendment for claiming benefit of duty exemption certificate after clearance of goods allowed
Income Tax
Income Tax
Reassessment beyond 3 years for escaped income less than 50 Lacs impermissible: ITAT Mumbai
Income Tax
Income Tax
Re-assessment beyond Time Limit under Section 149 Not Justified: ITAT Surat
Custom Duty
Custom Duty
Section 149 of Customs Act doesn’t not prescribe any time limit: CESTAT Bangalore
Income Tax
Income Tax
Reassessment was valid as Section 147 And 153C could be applied interchangeably
Income Tax
Income Tax
Non-assumption of jurisdiction u/s. 153C doesn’t oust recourse to section 147: Delhi HC
Income Tax
Income Tax
Reassessment notice u/s. 148 being barred by limitation is liable to be quashed: ITAT Mumbai
Income Tax
Income Tax
NFAC and Jurisdictional Assessing Officer hold concurrent jurisdiction: Delhi HC
Income Tax
Income Tax
Reassessment notice under section 148 served after date of limitation is bad-in-law: ITAT Kolkata
DGFT
DGFT
Denial of MEIS benefit due to technological glitches in DGFT portal not justified: Bombay HC
Custom Duty
Custom Duty
Officers of DRI entrusted to issue notice for recovery of duty u/s. 28 of Customs Act: Supreme Court
Income Tax
Income Tax
Assessment u/s. 143(3) based on material searched at third party untenable in law: ITAT Delhi
Income Tax
Income Tax
