Income Tax Assessment : Free Study Material
Here is the Free study material on Income Tax Assessment
Income Tax Assessment
New Faceless Assessment Procedure in Income Tax I CA Satbir Singh I Video 15.08.2020
Assessments under Income Tax Act : Detailed Analysis
Income Tax E-Assessment / E -proceedings
Faceless Inquiry or Valuation Scheme 2022 Notified by CBDT
Notification NO 18/2022 e-Assessment of Income Escaping Assessment Scheme 2022
Notification No 66/2020 : PCIT (Regional e-Assessment Centre) Jurisdiction
Notification No 65/2020 : Regional e-Assessment Centres Jurisdictions
Notification No 64/2020 : National e-Assessment Centre to Perform Faceless Assessment
Notification No 63/2020 Jurisdiction of income tax authorities
Notification No 62 /2020 : Income tax Authorities Jurisdictions
Notification No. 61/2020 : Direction for Faceless Assessment u/s 143(3B)
Notification No 60/2020 : Procedure for Faceless assessment
E-Assessment for ITR Guidelines issued by CBDT Circular No 27/2019 Dated 26 sept 2019
Govt Directions for E Assessment under Income Tax : Notification 12th sep 2019
32 Additional FAQs on Income Tax Assessment Module of ITBA : Dated 17.12.2018
How to opt and Submit response for e-Proceeding on IncomeTaxIndiaEfiling
CBDT Instruction No 4/2018 : CBDT Guidelines for manual selection of Income Tax returns for scrutiny for FY 2018-19
CBDT Instruction No 3/2018 : CBDT mandates ‘e-proceeding’ in majority of cases during FY 2018-19 :
Instruction No 01/2018 Dated 1202.2018 : CBDT : E Assessment
Do e Assessment in time barring scrutiny cases : CBDT clarify
Budget 2018-19 : New scheme for Income Tax assessment in electronic mode
10 Things to Know about Income Tax e-Assessments
CBDT asked report of Paperless / e- Assessment of Income tax Return
Migration from e-mail based communication to E-Proceeding : Format
Income Tax Notice u/s 142 in New Format
e Proceeding / e -Assessement under Income Tax -User Manual
Time Limit Income Tax Assessment
Time limits for completion of Income Tax Assessment after Finance Bill 2017
Rationalisation of time limits for completion of assessment of Income Tax Returns
Video- Latest Developments in Assessment, Reassessment and Revision of income tax
Income Tax Intimation
How to request Income Tax Intimation Order u/s 143(1)/154/16(1)/35 passed by CPC
To reopen Assessment of 143(1) intimations , ‘reason to believe’ is must : HC
Section 143(1)(a) Intimation is not assessment Order : SC
Intimation under section 143(1) is not assessment
Intimation under section 143(1) is Order for Section 264
Rectification of Mistake in Order
Rectification of Mistake in order under Section 154 of Income Tax
Judgments on Income Tax Assessments
Faceless Assessement Order set aside as E filing Portal not working : High Court
Facelsss Assessment not valid if Draft Assessment order not issued to assessee : HC
Assessment in the name of dead person not valid : High court
Fresh losses can be claimed in Reassessment if not claimed in Orgional Income Tax Return : HC
Order for special audit is valid even if few questionnaire were unwarranted : HC
Writ Petition can not be filed if Notice issued to file ITR : HC
No Addition can be done by Income Tax Officer if register of property done after one year : ITAT
Income offered tax in the subsequent year, No addition if Tax effect is same : HC
Reassessment based on search in third party is valid : HC
No reassessment if assessee disclosed material facts in ITR :HC
Delhi HC quashed reassessment initiated to treat unpaid loan as notional income under section 56
Order Set aside on Cash deposit during demonetization , AO to do fresh Assessment
No Reassessment of Club if all facts disclosed and considered u/s 143(3) : HC
No reassessment due to Retrospective Amendment in Sec 115JB
No reassessment merely on the basis of information received from investigation wing : HC
Writ petition could be filed if reasons for Reopening Assessment not given by AO : HC
No Reassessment if provision for bad & doubtful debts is disclosed in ITR : HC
Notice can not be issued in name of dead person to reopen assessment : HC
Re-assessment notice invalid as not sanctioned by proper authority : HC
Reopening of assessment of Sonia Gandhi and Rahul Gandhi is valid : Delhi HC
Reassessment invalid if not proved that advance received was undisclosed income : ITAT
Assessing officer can make preliminary inquiries before issuing notice of reassessment : GUJARAT HC
No reassessment because capital gain shown by another co-owner is different : GUJARAT HC
AO could not issue reassessment Notice if he did not have jurisdiction over assessee
Territorial jurisdiction issue can’t be raised after 30 days issuance of reassessment notice
AO possession of original return before issuing re assessment notice
Assessment u/s 143(1), Reason to believe must for reassessment
Notice issued prior to recording reasons for reassessment liable to set aside: Delhi High Court
Notice affixture at wrong address hence reassessment Invalid
Notice not served due to change of Address , Reassessment Valid u/s 148 of Income Tax
Reassessment notice issued after 4 years without prior approval of Commissioner quashed : High Court
Writ petition maintainable against initiation of reassessment proceedings
No reassessment without considering assessee’s explanation about cash deposit :GUJARAT HC
Audit objection satisfied by AO canot base for reassessment
No reassessment on basis of objections raised by audit party : Bombay HC : Dated 24.04.2018
Reassessment at instance of audit party unjustified
HC quashed Reassessment made to tax Royalty by invoking Force of Attraction Rule
Reopening of the assessment should indicate which material fact was not disclosed by the Assessee
No Reassessment to verify bank account of assessee if already reflected in ITR : HC
Statement recorded by the Police not relevant for re-opening assessment