Proceedings u/s 148

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August undefined, 2024

WebbAt para-24 of the judgment their Lordship has held that Section 143 (2) was applicable to a proceedings u/s 147/148 also, since proviso to section 148 of the Act, granted certain specific liberties to the revenue, with regard to extension of time for serving such notices. WebbPrior to passage of the Violent Crime Control and Law Enforcement Act of 1994, any proceedings against a juvenile under 18 U.S.C.A. § 5032, whether proceeding as a juvenile or seeking a transfer to adult status, could not be commenced until any prior juvenile court records of such juvenile have been received by the court, or the clerks of all applicable …

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Webb23 maj 2024 · However, first proviso of newly substituted section 148 of the Act states that a notice u/s 148 of the Act for reopening the assessment cannot be issued unless the … WebbInterim relief against proceedings u/s 148 for being beyond 3 years – Delhi High Court. Published on 2024-08-26 Read More. Feel Free to Contact Us. Our Office Address. 5, Babar Lane, Ground Floor, Bengali Market, New Delhi-110001, India Email: [email protected] pinhole covered by insurence

Notice u/s 148 approval satisfaction Yes I am satisfied on

Webb8 maj 2024 · First and foremost, Assessee has to file ITR online u/s 148 for the respective assessment year for which the notice is received. It may be noted that the entire … WebbTHE NEW REGIME OF REASSESSMENT PROCEEDINGS UNDER SECTION 148A OF THE INCOME-TAX ACT, 1961: A 20-POINT CHECKLIST FOR REPRESENTATION Table of Contents Abstract 1. Introduction 2. Distinction between Old regime & New regime 3. Validity of Notices 3.1. Notices issued between April 01, 2024 to June 30, 2024 3.1.1. Webb19 apr. 2024 · Non-service of notice u/s 148 : Reassessment proceedings quashed by ITAT IN THE INCOME TAX APPELLATE TRIBUNAL The Text of the Order as follows : This appeal filed by the assessee is directed against the order dated 11.03.2024 of the learned CIT (A)-34, New Delhi, relating to Assessment year 2008-09. 2. pinhole crofton buff

Reassessment proceedings in violation of procedure prescribed u/s …

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Webbför 11 timmar sedan · The following is the April 13, 2024, Congressional Research Service report Navy Medium Landing Ship (LSM) (Previously Light Amphibious Warship [LAW]) Program: Background and Issues for Congress. Webb10 maj 2024 · Re-assessment proceedings are initiated by issuance of notice u/s. 148 of the Act by the AO within a period of six years from the end of the relevant AY. It is however in interest of state that Finality to assessment must be recognized as matter of principle and reopening should be an exception. pinhole coffee san franciscoWebb17 mars 2024 · The I-T Department is leveraging ‘INSIGHT’, a platform that throws the names of potential tax offenders after going through huge amounts of data. With the new algorithm, the tax department can issue as many as 50,000 letters under Section 148A of the Income Tax Act. It is important to know more about Section 148 A, and how to … pinhole defect คือ

"Webbrelevant AY if the assessment was made u/s 143(3), unless any income chargeable to tax has escaped assessment by reason of ðnthe failure on the part of the assessee to file return u/s 139 or in response to a notice u/s 142(1) or section 148 or ðnto disclose fully and truly all material facts necessary for his assessment, for that assessment year " - Proceedings u/s 148

Proceedings u/s 148

Webb6 juli 2024 · Section 148A – The Assessing Officer Shall, before issuing any notice u/s 148: Conduct an inquiry, if required, with the prior approval of the specified authority, with …

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Webb10 apr. 2024 · During the ongoing proceedings, the corporate debtor paid an amount of Rs. 67.90 lakhs along with an interest of 6% vide a demand draft as per the directions of the Trial Court. Subsequently, the respondent No. 2 filed an application u/s 7 for initiation of the CIRP against the corporate debtor, claiming an amount of Rs. 87.50 including 18% of … Webb17 maj 2024 · Since Section 148A is effective from 1st April 2024, any notice issued to the taxpayer under Section 148 after the said date, without following the procedure under Section 148A (i.e. without giving an opportunity of being heard) would be invalid and contrary to the provisions of the Income Tax Act. File your returns in just 3 minutes 100% …

Webb2 aug. 2024 · 3. The Provision in Brief. Before issue of notice u/s 148, in certain cases, the AO has to take following steps: ( i) To examine the information as to whether it fulfils the conditions of section 148. ( ii) To conduct inquiries, wherever required, with prior approval of specified authority. WebbSection 149 of the Income Tax Act, provides that the notice under section 148 could be issued within a period of 4 years from the end of relevant AY (assessment year) in case …

Webb31 juli 2024 · This study presents a combined process modeling—Life Cycle Assessment (LCA) approach for the evaluation of green Cr2O3 ceramic pigments production. Pigment production is associated with high calcination temperatures, achieved through the combustion of fossil fuels. Therefore, it is necessary to evaluate its environmental … Webb13 apr. 2024 · The wear characteristics and related mechanisms of the Longwall Shearer Haulage System were investigated. Wear is one of the main reasons for failures and downtimes. This knowledge can help solve engineering problems. The research was carried out at a laboratory station and a test stand. The publication presents the results …

Webb13 sep. 2024 · The CIT-A after considering such submissions of assessee held that issuance of notice u/s. 148 on non-existent entity of asse ... dated 16.3.2016 in the name of a non existent person is invalid and the petitioner requested the respondent to drop the proceedings initiated under Section 148 of the Act. 4 ...

Webb29 aug. 2024 · Background of this case law: Ministry has amended section 148 of the Income Tax Act, wherein new procedure and time lines were defined under the Income Tax Act to conduct re-assessment proceedings. The new procedure was made effective from 01.04.2024. However, Income Tax department had still issued notice u/s 148 after … pinhole defects in mpcvd diamond filmsWebb28 juli 2024 · The procedure under section 148A, in a way, takes care of the ‘reason to believe’ as the order under section 148A (d) to the effect that the case is fit for issuance … pinhole cushioned sneakersWebb14 sep. 2024 · 2 . The assessee has taken the following grounds of appeal:- "1.The Income Tax officer has erred on facts and in law in levying .... 2. The Commissioner of Income Tax (Appeals) has erred on facts and in laws in confirming the penalty of Rs. 5,000/- u/s 271F of...Act, 1961 showing NIL demand was issued to the assessee.4. Before us, the Ld. … pilot towerWebbTHE NEW REGIME OF REASSESSMENT PROCEEDINGS UNDER SECTION 148A OF THE INCOME-TAX ACT, 1961: A 20-POINT CHECKLIST FOR REPRESENTATION. Table of … pilot tower communicationsWebb23 maj 2024 · (i) The impugned section 148 notices issued to the respective assessees which were issued under unamended section 148 of the IT Act, which were the subject matter of writ petitions before the various respective High Courts shall be deemed to have been issued under section 148A of the IT Act as substituted by the Finance Act, 2024 … pinhole cyanotypeWebb28 apr. 2024 · Hi I just want to ask if the order has been passed u/s 143 (3)...can it be opened again.After receiving notice u/s 148 and thereafter u/s 143 (2) the case has been closed u/s 143 (3) with due diligence and taxes paid.This is in reference to a y 2010-11.I want to know can it be opened again and if yes under what section.Or if it cannot be … pinhole defect in castingWebb12 maj 2024 · Fresh notice u/s 148 can be issued only in cases where the AO has in his possession books of account or other documents or evidence which reveal that the … pilot tow pen