#Section 149
Log in to FollowEvery article filed under the “Section 149” tag — analysis, news and updates.
477 articlesIncome Tax

Income Tax
Initiation of re-assessment based on material already on record is bad-in-law
Custom Duty

Custom Duty
Shipping bill amendment u/s. 149 allowed based on documents in existence at the time of export
Custom Duty

Custom Duty
Drawback available on export of gold dore bars when only additional duty paid at the time of import
Custom Duty

Custom Duty
Circular 36/2010 Customs dated 23.09.2010 is ultra vires of section 149 of Customs Act
Income Tax

Income Tax
Order dispatched beyond prescribed time limit is barred by limitation
Custom Duty

Custom Duty
Amendment to Bill of entry invoking provisions of section 149 without documentary evidences untenable
Income Tax

Income Tax
ITAT Orders Fresh Adjudication: Section 68 Addition without allowing cross-examination
Income Tax

Income Tax
Only assessee can sign Form number 35A prescribed under Income Tax (Dispute Resolution Panel) Rules, 2009
Income Tax

Income Tax
Notice issued u/s 153C without valid satisfaction notice is bad-in-law
Income Tax

Income Tax
Delhi HC Quashes Reassessment Due to ITBA Technical Glitches
Income Tax

Income Tax
HC explains specified authority under Section 151(ii) of Income Tax Act
Custom Duty

Custom Duty
Rejection of conversion of shipping bill unjustified as no time limit prescribed u/s 149
Income Tax

Income Tax
Order passed u/s 148A(d) within 3 years needs approval from PCIT & not PCCIT
Income Tax

Income Tax
