Addition made in assessment order without mentioning section
This query is : Resolved
13 June 2014
In the assessment order of my client hon.assessing officer has made addition on the base of bank transaction,property purchase transaction and mcx transaction. but he has not mentioned any section of income tax act under which he is making addition in income.
Is there any provision for it to mention section is compulsory?
Is not this order is bad in law ?
Please mentioned any judgments for it.
Is there any provision for it to mention section is compulsory?
Is not this order is bad in law ?
Please mentioned any judgments for it.
13 June 2014
i would not say bad in law but definitely erroneous and incomplete. the AO is required to provide the reasons for additions and specific sections. you can appeal against the same.
Message likes :
1 times
13 June 2014
then u appeal to cit(a) in this case.........................
16 June 2014
We shall do it but is there any judgment in our favor ?
16 June 2014
rfere sec 246 (1)a for more clarification....
Message likes :
1 times
16 June 2014
Is there any article in the constitution of India which directs it is compulsory to mention section and law?
or in the Civil procedure code?
or in the Civil procedure code?
16 June 2014
for any valid order it is necessary that section giving power to the authority has to be quoted else its void...........
Message likes :
1 times
19 December 2021
You may refer ITAT decision in the ITA No. 399/Del/2017 dated 18.07.2018 in the case of Smt. Sudha Loyalka, New Delhi vs Ito, New Delhi. This may be of help.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CLOSING STOCK QUERY
- Exiting partner in partnership firm in gst portal
- TDS on rent received on hardship compensation being rent on redevelopment of building
- Consequences of Non-Deduction of TDS under Income Tax???????????????
- Missed TDS
- IT returns for fresh job holders
- F&O reporting in ITR
- CASH GIFT FROM BLOOD RELATIVE
- TDS offline utility
- Due Date Clarity
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
- TDS on property - Form 141 query
- Seeking Advice: High Tax Shortfall on Job Switch + Let-Out House Property Loss in FY 2025-26
- Housing Society-ITR5
- TDS on Rent received on redevelopment of building
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
