APPEALS TO CIT |
Appeals to CIT
Question 01 (ID 01) (Appeals to CIT) (Revision / Home work)
Is Commissioner (Appeals) empowered to consider an appeal filed by an assessee challenging the order of assessment in respect of which the proceedings before the Settlement Commission abates ?
Question 02 (ID 04) (Appeals to CIT) (Revision / Home work)
Discuss the correctness or otherwise of the following propositions in the context of the Income-tax Act, 1961 :
The powers of the Commissioner of Income-tax (Appeals) to enhance the assessment are plenary and quite wide.
Question 03 (ID 05) (Appeals to CIT) (Revision / Home work)
Discuss the following propositions:
(i) The Commissioner of Income-tax can revise an order during the pendency of an appeal before the First Appellate Authority.
(ii) The Commissioner of Appeals cannot admit an appeal filed beyond 30 days from the date of receipt of order by an Assessee.
Question 04 (ID 23) (Appeals to CIT) (Revision / Home work)
Assessment of Bhajan Ltd. was completed U/s. 143(3) with an addition of 15 lakhs to the returned income. The assessee-company preferred appeal before the Commissioner (Appeals) which is pending now. In this backdrop, answer the following:
(i) Based on fresh information that there was escapement of income for the same assessment year, can the Assessing Officer initiate reassessment proceedings when the appeal is pending before Commissioner (Appeals) ?
(ii) Can the Assessing Officer pass an order U/s. 154 for rectification of mistake in respect of issues not being subject matter of appeal ?
(iii) Can the assessee-company seek revision U/s. 264 in respect of matters other than those preferred in appeal?
(iv) Can the Commissioner make a revision U/s. 263 both in respect of matters covered in appeal and other matters?
Additional evidence / Additional grounds
Question 01 (ID 06) (Additional evidence / grounds) (Revision / Home work)
Discuss the correctness or otherwise of the following with reference to the provisions of the Income-tax Act, 1961. -- Commissioner (Appeals) has no power to decide a matter that was not raised before him.
Question 02 (ID 07) (Additional evidence / grounds)
If an assessee fails to make a claim for any deduction in the return of income, he loses his opportunity for claiming such deduction at the assessment stage or subsequent stage. Do you agree with the proposition?
Question 03 (ID 08) (Additional evidence / grounds)
State the circumstances where the appellant shall be entitled to produce additional evidence, oral or documentary, before the Commissioner of Income-tax (Appeals) other than the evidence produced during the proceedings before the Assessing Officer. OR Explain rule 46A.
Question 04 (ID 09) (Additional evidence / grounds)
SVS Propcon did not make a claim of 20 lacs in the return of income which was disallowed in the previous assessment year under section 43B. However, the said claim was also not considered by the Assessing Officer during assessment proceedings on the ground that no revised return was filed. Can the assessee now make such claim before the appellate authority ?
Question 05 (ID 10) (Additional evidence / grounds)
S, an individual, filed his return of income for the year erroneously offering for taxation, interest received from notified Relief Bonds exempt under section 10(15), in the said return. The Assessing Officer completed the assessment under section 143(3) on 20.4.N1 accepting the income returned by S. S had furnished complete particulars relating to the interest income in the return of income. S approaches you for advice regarding the steps to be taken to secure exemption of the income. Advice S about the various remedies available under the Income-tax Act, 1961 for the redressal of his grievance.