|
| |
Topic |
Author |
Magzine |
Volume |
Page |
| |
Assessment |
|
|
|
|
|
| 1. |
Concept of total income under section
143(1A) |
K. Ramalingam |
TR |
56 |
240 |
| 2. |
Addition
in total income cannot be made on the basis of excess stock declared
to bank |
Tax Crop Creative Cell |
TR |
57 |
31 |
| 3. |
Possibility
of assessment under section 143(1)(a) after intimation under section
143(2) |
Suresh Chand Gaur |
TR |
57 |
180 |
| 4. |
Prima facie adjustments and the applicable
law |
Manoj Gupta |
TR |
57 |
183 |
| 5. |
Power
of assessing officer to determine refund while making assessment
under section 143(3) even after 31-3-1989 but before 1-10-1998 |
Suresh Gandhi |
TR |
57 |
228 |
| 6. |
Assessment & Liability of Executor |
V. K. Datta |
TR |
57 |
267 |
| 7. |
Non service of notice for assessment
on all legal representatives vis-a-vis validity of assessment |
R. S. Kohli |
TR |
59 |
133 |
| 8. |
Year of assessment – Recent developments |
Anirudha Prasad |
TR |
61 |
84 |
| 9. |
Validity of assessment based on notice
served after date fixed for hearing |
Amar Nath |
TR |
62 |
98 |
| 10. |
Revisionary power under section 263
and summary assessment |
Pooran Prakash |
TR |
63 |
168 |
| 11. |
Validity of a summary assessment
after issue of notice under s. 143(2) |
R. Raghunathan & Padmini Srivatsan |
CTR |
161 |
30 |
| 12. |
Duty to communicate assessment order |
Minu Agarwal |
CTR |
161 |
166 |
| 13. |
Treatment of a fresh claim of an
assessee before the completion of assessment |
S. K. Tyagi |
CTR |
163 |
150 |
| 14. |
Accelerated assessments |
D. S. Walia |
CTR |
163 |
164 |
| 15. |
The concept of assessment – Its contours |
S. Narayanan |
CTR |
163 |
211 |
| 16. |
Computation of income - Return or
assessment – Do it right the first time |
S. Sundaraman |
CTR |
164 |
9 |
| 17. |
Whether AO can continue with assessment
proceedings when order for special audit under section 142(2A) is
stayed by the High Court |
T. N. Pandey |
CTR |
164 |
90 |
| 18. |
Assessment beyond the limitation
period |
D. S. Walia |
CTR |
164 |
100 |
| 19. |
Assessment – Judicial revival of
additional income tax on loss |
R. Santhanam |
CTR |
168 |
1 |
| 20. |
Can the AO call for information after
sending intimation under s. 143(1) |
Minu Agarwal |
CTR |
170 |
134 |
| 21. |
Summary vs. scrutiny – Precept and
practice |
V. Raghavendra Rao |
CTR |
172 |
64 |
| 22. |
Assessment of associations/bodies
formed for specific purposes |
V. Ramaswami |
CTR |
175 |
68 |
| 23. |
Assessment on remand – Scope of application
of limitation for issue of notice under s. 143(2) in reassessment |
A. M. Kothari |
CTR |
175 |
202 |
| 24. |
Board’s recent instruction regarding
scrutiny cases – Trust begets trust |
D. P. Mittal |
Taxman |
111 |
329 |
| 25. |
Limited scrutiny – Unlimited litigation |
Bharat Agarwal, Ritik Garg |
Taxman |
123 |
249 |
| 26. |
Meaning of regular assessment – Supreme
Court’s interpretation |
T. N. Pandey |
Taxation |
160 |
27 |
| 27. |
Scrutiny of certain I. T. Classes
must – CBDT |
Pragati Kapoor |
ET |
22-01-02 |
3 |
| 28. |
AO can make additions to returned
income |
Homi Ranina |
FE |
23-09-02 |
12 |
|
