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My Dear friends, Please feel free to ask us any question on income tax, GST, and company law matters.
Held There is not an iota of any cogent material mentioned by the Assessing …
In a recent case, the ITAT restricted the addition made by the Assessing Office…
Ms. Ritika Agarwal, AR for the Assessee. Ms. Samatha, Sr.DR for the Revenue.
S. K. Tulsiyan, Adv. for the Petitioner. Ram Bilash Meena, CIT(DR) for the Resp…
Gautam Jain, Adv. & Ashwini Kumar, CA for the Petitioner. A.K. Mishra, Sr. DR f…
Hiren R Vepari - CA for the Assessee. Anupama Singla - Sr. DR for the Responden…
Lalit Mohan, CA for the Petitioner. Satpal Gulati, CIT(DR) for the Respondent.
Held Identical issue had come up before Tribunal in the case of spouse of th…
Binani Industries Limited, Kerala vs. Assistant Commissioner of Commercial Taxe…
The High Court held that a mere disclosure made by an assessee before the autho…
R.Hemalatha, Sr. Standing Counsel for the Petitioner. R.Sivaraman for the Respo…
This case revolves around the interpretation of Section 142A of the Income Tax …
This case involves the Commissioner of Income Tax challenging an order by the I…
This case involves a dispute between the Income Tax Department and Gulmohar Gre…
The case involves the appellant, Sterling Construction and Investments, who ent…
This case involves an appeal by the Income Tax Department against a decision ma…
This case involves a partnership firm that converted into a limited company. Th…
This case involves M/S. SHARP TOOLS (represented by its partner K.R. Pandian) c…
Power of Joint Commissioner to issue directions in certain cases.
A Joint Commissioner may, on his own motion or on a reference being made to him by the Assessing Officer or on the application of an assessee, call for and examine the record of any proceeding in which an assessment is pending and, if he considers that, having regard to the nature of the case or the amount involved or for any other reason, it is necessary or expedient so to do, he may issue such directions as he thinks fit for the guidance of the Assessing Officer to enable him to complete the assessment and such directions shall be binding on the Assessing Officer :
Provided that no directions which are prejudicial to the assessee shall be issued before an opportunity is given to the assessee to be heard.
Explanation.—For the purposes of this section no direction as to the lines on which an investigation connected with the assessment should be made, shall be deemed to be a direction prejudicial to the assessee.
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