Assessment Proceedings Archives

‘A detailed enquiry be initiated on the failure on the part of the Faceless Assessing Officer’; Bombay HC holds assessment order by FAO as time barred

The case of the petitioner is quite elementary, and we are constrained to observe the complete apathy and negligent approach of the assessing officer concerned in discharging his duties, by the provisions of the Income Tax Act, 1961.

Case Briefs High Courts

No prejudice shall be caused on account of transfer of cases to Central Circle; Delhi High Court upholds transfer of Income Tax assessment of Sanjay Gandhi Memorial Trust, Aam Aadmi Party

Section 127 of IT Act to the extent it permits transfer from one Assessing Officer under a Principal Commissioner of Income Tax to another Assessing Officer under another Principal Commissioner of Income Tax who are holding non-concurrent charges remains untouched and continues to apply in its pristine form.

Case Briefs High Courts

S. 292BB of Income Tax Act deals with failure of service of notice or failure to issue notice? Del HC explains

Delhi High Court: The Division Bench of Manmohan and Dinesh Kumar Sharma, JJ., addressed a matter wherein the decision of Income Tax