Income Tax :
AO cannot make any addition without giving adequate opportunity to assessee
The assessee has raised various grounds in its appeal. However, at the time of hearing before us, th
...more
Income Tax :
Opportunity to explain source after non responding to subsequent notices by AO
Facts, in brief, as per relevant orders are that return declaring income of ``1,12,277/- beside agri
...more
Income Tax :
On the basis of personal indisposition principle of opportunity of being heard cannot be denied
In support of ground No. 3 the Ld. AR submitted that the counsel of the assessee had been appearing
...more
Income Tax :
One more opportunity can be allowed to assessee in presence of number of case pending against him
We have considered the prayer for adjournment and have also gone through the orders and the Affidavi
...more
Income Tax :
Application under sec 12AA/80G cannot be rejected without giving opportunity for submission of all documents
Brief facts of the case explained below:
The assessee moved applications u/s 12A(1)(aa) and U/s
...more
Income Tax :
After giving proper opportunity additional cannot be admitted as per sec Rule 46A except in the presence of sufficient cause preventing him to give earlier
An application for admission of additional evidence under Rule 46A of the IT Rules, whereby the AR f
...more
Income Tax :
CIT must give proper opportunity of being heard to AO to explain the reason of his decision
At the time of hearing before us, the ld. DR appearing on behalf of revenue by pointing out the vari
...more
Income Tax :
Disallowance can be made under sec 14A and Rule 8D only after giving opportunity of being heard to the asseessee
The facts are that against the assessment order, the assessee filed an appeal before the CIT(A), whe
...more
Income Tax :
If CIT exercise power under sec 250(4) the AO need not be given any opportunity and if CIT acts on application under Rule 46A opportunity to AO is mandatory
At the very outset, Ld. DR submitted that with respect to all the three additions of Rs.4,37,45,772/
...more
Income Tax :
If asseesee taking part in assessment without issuing notice under sec 143(2) it cannot amount illegality but order passed without giving opportunity is void
I have carefully considered the various arguments raised by the appellant and also the material brou
...more
Income Tax :
As per Rule 46A of IT power of CIT to admit additional evidence not only in situation where not produced to lower authority due to lack of opportunity but also in fresh case to dis
We have heard both the parties and gone through the facts of the case. Indisputably, the ld. CIT(A)
...more
Income Tax :
In assessment under sec 143(3) opportunity to the assessee to prove that it had fulfilled the condition of 3rd provision of sec 80HHC(3) is o be given
Briefly stated facts of the case are that the assessee firm is engaged in the business of export. Th
...more
Income Tax :
Details of the list of allotees can be asked by the AO under sec 1429(1) of the Act and LD CIT before passing any order against AOs findings opportunity should be given
On the facts and in the circumstances of the case and in law, the Ld CIT(A) has erred in deleting th
...more
Income Tax :
As per the natural justice AO must be given opportunity to rebut the claim in pursuance of fresh evidence produced before him
That, on the facts and circumstances of the case, the Ld. C.I.T.(A) has erred in law in accepting fr
...more
Income Tax :
Proceedings in search cases cannot be used as an opportunity
Proceedings in search cases cannot be used as an opportunity to either reopen concluded assessment o
...more
|
