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INCOME ESCAPING ASSESSMENT U/S 147

PUSHP KUMAR SAHU (CA FINAL ASPIRANT) (3115 Points)

22 November 2018

Can income escaping assessment proceedings can be done by A.O. in case, appeal was already filed against such case against notice issued u/s 143(3) limited scruitny assessment..

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Nitesh bind (Student CA Final ) (12692 Points)
Replied 22 November 2018

For this purpose you have to first understand the concept of Merger:

Concept of merger tells that order of Lower authority got merged with order of Higher Authority.

Now This Concept of Merger is further Bifurcated in two parts: PARTIAL MERGER and TOTAL MERGER.

CONCEPT OF PARTIAL MERGER:

If any CASE is pending with Higher Authority [say CIT(A)] then lower authority (i.e AO) can't open that MATTER which are pending in such appeal.

CONCEPT OF TOTAL MERGER:

If any CASE is pending with Higher Authority [say CIT] then lower authority (i.e AO) can't open ANY MATTER which are pending in such appeal.

In the entire act Concept of Partial Merger has been affirmed EXCEPT under section 264.

Now coming to your query-
Under Section 147 concept of PARTIAL MERGER has been affirmed which means THAT MATTER WHICH HAVE BEEN GONE FOR APPEAL CAN'T BE OPENED U/S 147. But the matter which which has not been disputed can be opened and Disallowed later on by AO.

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PUSHP KUMAR SAHU (CA FINAL ASPIRANT) (3115 Points)
Replied 22 November 2018

thank you so much

1 Like

Nitesh bind (Student CA Final ) (12692 Points)
Replied 22 November 2018

You are most welcome.

2 Like

Vishesh (CA) (72 Points)
Replied 23 November 2018

Wow. Nitesh sir you are always amazing. Believe me my concept has been clear by this Explaination.

Thanks you very much. Also could you help me with GST RCM concept? A bit Explaination about that would really be appreciated. Thanks sir.

Nitesh bind (Student CA Final ) (12692 Points)
Replied 23 November 2018

Thank you so much Vishesh. I love to be helpful to others. I would definitely Explain you about RCM thoroughly.

I have already received many questions on this when GST was just introduced and still getting. So I have recemtly written a Blog on this Topic you could go through that. In case of any trouble just put me a message over PM or open a new thread. I will definitely reply in details. Here is the Link:

https://taxeffects.blogspot.com/2018/11/reverse-charge-mechanism-rcm-under-gst.H T M L?m=1

Thank you so much. N Be helpful to One Another!

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Vishesh (CA) (72 Points)
Replied 23 November 2018

@ Nitesh Sir this link is not working. What to do?

Nitesh bind (Student CA Final ) (12692 Points)
Replied 23 November 2018

https://taxeffects.blogspot.com/2018/11/reverse-charge-mechanism-rcm-under-gst.H T M L

Vishesh (CA) (72 Points)
Replied 23 November 2018

Sir same problem. Not showing anything.

Nitesh bind (Student CA Final ) (12692 Points)
Replied 23 November 2018

I think there is some technical problem. You just simply go to

taxeffects.blogspot.com

and open the first blog that is the RCM. In case of any problem do PM me.

Please Do not Message here! It might be disturbing for others. Hope you understand. Thanks.

3 Like