Forming opinion on the basis of information received by Investigation wing not satisfaction of the AO to reopen the case u/s 147 – ITAT

Forming opinion on the basis of information received by Investigation wing does not amount to satisfaction of the AO to reopen the case u/s 147 – ITAT ABCAUS Case Law Citation: 975 2016 (07) ITAT Assessment Year: 2004-05 Date/Month of Judgment: July 2016 Important Case Laws/Judgments  Cited: Pr. …

Document pertaining to earlier year also constitutes record for rectification us 154 and if over-looked it amounts to a mistake apparent on record- ITAT

Document pertaining to earlier year also constitutes record and if the same is over-looked, it amounts to a mistake apparent on record u/s 154 – ITAT ABCAUS Case Law Citation: 974 2016 (07) ITAT Assessment Year: 2009-10 Date/Month of Judgment: July 2016 Important Judgments cited: Sunil Sahni vs. …

Compulsory UAN on claim forms Relaxation by EPFO if the date of leaving/exit of the member is before 01-01-2014 or in exceptional cases

Employees’ Provident Fund Organisation (Ministry of Labour & Employment, Govt. Of India) Head Quarters Bhavishya Nidhi Bhawan, 14- Bhikaji Cama Place, New Delhi — 110066 No.Coord./40(24)2010/DPG Review Meeting/10215                                           …