Section 148 in The Income Tax Act, 1961 [Entire Act]
strategy formulated by the Board from time to time; [(ii) any audit objection to the effect that the assessment in the case of the assessee
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1 - 10 of 35269 (7.15 seconds)States Of Rajasthan vs Prakash Chand & Ors on 2 December, 1997
States Of Rajasthan vs Prakash Chand & Ors on 2 December, 1997
Equivalent citations: AIR
State Of Rajasthan vs Prakash Chand & Ors on 25 November, 1997
State Of Rajasthan vs Prakash Chand & Ors on 25 November, 1997
Bench: S.P
Adani Exports vs Deputy Commissioner Of Income Tax on 29 December, 1998
Audit Wing). The remark of Accountant General cannot be regarded as information enabling the respondent to reopen the assessment in relation to the audit objection ... audit that income has escaped assessment. In the present case, by scrupulously analysing the audit objection in great detail, the AO has demonstrably shown
The Indure Limited vs Commissioner Of Sales Tax And Ors. on 4 July, 2006
case in the audit report it was objected that the tax has been under assessed. The concluding part of the audit objection states ... assessment may be kindly re-examined under intimation to Audit". The said audit objection is dated 10.9.98. The impugned noticed of re-opening
Smt. Somwati Devi Wife Of Late Manohar ... vs State Of U.P. Through Secretary, ... on 27 November, 2007
husband and there is some other dues as per audit objection of the year 1985-86 and, therefore, no-dues certificate cannot be issued ... petitioner's late husband and also on account of audit objection of the year 1985-86, no-dues certificate cannot be issued. The respondent
Icici Home Finance Co.Ltd, Mumbai vs Dcit 14(20(1), Mumbai on 3 April, 2019
could not be sustained as the same was based on an
„audit objection‟ was concerned, it was observed by the CIT(A) that the
reopening ... audit cell was placed on record. It was
submitted by the ld. A.R that the assessee had replied to the audit
objection
Mannesmann Demag A.G. vs Deputy Commissioner Of Income-Tax on 20 March, 1995
pointed out by audit.
Ratio:
Commissioner under section 263 can exercise jurisdiction on the basis of internal auditor's audit objection, provided he applies ... pointed out by audit.
Ratio:
Commissioner under section 263 can exercise jurisdiction on the basis of internal auditor's audit objection, provided he applies
Deputy Commissioner Of Income Tax ... vs Idbi Federal Life Insurance Company ... on 15 January, 2019
been satisfied.
2. Reopening of the assessment based on an audit objection
Without prejudice to Ground 1 above, on the facts and in the
circumstances ... have held that the reopening of the assessment based on an audit
objection is bad in law.
3. Reopening of the assessment based
P.L. Lamba (Huf) vs Asstt. Cit on 2 September, 2003
argued that the proceedings were initiated on the basis of the audit objection. The counsel submitted that the assessment proceedings for the immediately succeeding assessment ... officer on 26-2-1999. Therefore, it was submitted that an audit objection was received in the office of the assessing officer