advocate amit kumar gupta

WHAT ARE THE BASIC PRINCIPLES OF CONDONATION FOR FILING LATE APPEALS?

WHETHER HISTORY, KNOWLEDGE OF ASSESSEE ARE RELEVANT IN CASE OF REJECTION OF BOOKS OF ACCOUNTS U/S145

WHETHER REVISION IS JUSTIFIED U/S 263 WHEN IT IS DONE DUE TO WRONG INTERPRETATION OF SEC.56(2)(viia)

WHETHER ERRONEOUS CLAIM SIMPLICITER WOULD AUTOMATICALLY ATTRACT PENALTY?

FROM WHICH DATE PERIOD OF SIX YEARS COMMENCES IN RESPECT OF SECTION 153C ASSESSEE?

WHETHER PENALTY U/S 271AAB CAN BE DELETED BY TRIBUNAL WITHOUT DISTINGUISHING THE FACTS OF THE CASE?

Whether genuineness of expenses can be plea for non-applicability of disallowance u/s 40A(3).

Whether Long term loss of listed shares can be set off against long term gain on unlisted shares?

WHERE INDIVIDUAL INGREDIENTS WHICH WERE MIXED COULD NOT BE RECOVERED THEN IT WILL BE MANUFACTURING

Whether satisfaction note is to be prepared by both AO of searched assessee and assessee in question

IT IS WELL SETTLED THAT, WITH THE EXPIRY OF LIMITATION, THE LAW BARS THE REMEDY

WHETHER ALL EXPENSES TO BE DISALLOWED IF EXEMPTION U/S 11 IS DENIED?

WHETHER INTEREST RECEIVED FROM DEPOSITS IS CAPITAL RECEIPT UPTO COMPLETION OF PROJECT?

WHETHER ADDITIONS WILL SUSTAIN IF NOT COVERED BY GROUNDS ON WHICH CASE SELECTED FOR SCRUTINY?

CAN PENALTY U/S 271A R.W.S 44AA CAN BE LEVIED WITHOUT A FINDING THAT ASSESSEE IS CARRYING BUSINESS

Whether commissioner has power to revise u/s 263 an issue which is subject matter of an appeal?

WHETHER SEPARATE NOTICE TO DIRECTORS IS NECESSARY FOR INITIATING PROSECUTION U/S 276B?

WHETHER ASSESSEE HAS A RIGHT TO CHANGE METHOD OF ACCOUNTING IF CHANGE IS NOT TO EVADE TAX?

WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48?

Whether purpose or method of calculating subsidy will determine nature of subsidy?

WHETHER MISTAKE IN NAME OF ASSESSEE WILL RENDER NOTICE INVALID?

WHETHER VIOLATION OF 269SS OR 271D WOULD RENDER TRANSACTION UNENFORCEABLE U/S 138 OF NIA, ACT, 1881?

WHETHER AO HAS TO ESTABLISH HOW SEIZED DOCUMENTS HAD NEXUS WITH UNDISCLOSED INCOME FOR 153C?

WHETHER NOTICES ISSUED U/S 153A BEFORE DOCUMENTS RECEIVED FROM SEARCH TEAM BY A.O ARE VALID?