{"id":9602,"date":"2020-12-05T03:02:19","date_gmt":"2020-12-04T21:32:19","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=9602"},"modified":"2026-01-27T23:59:24","modified_gmt":"2026-01-27T18:29:24","slug":"income-tax-assessment-in-remand-procedures","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/income-tax-assessment-in-remand-procedures\/","title":{"rendered":"Incometax Assessment in the remand proceedings"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d3b9964d590\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d3b9964d590\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/income-tax-assessment-in-remand-procedures\/#Guidance_on_the_Income_Tax_Assessment_in_Remand_Procedures\" title=\"Guidance on the Income Tax Assessment in Remand Procedures\">Guidance on the Income Tax Assessment in Remand Procedures<\/a><ul class='ez-toc-list-level-2'><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/income-tax-assessment-in-remand-procedures\/#Assessment_in_the_remand_proceedings\" title=\"Assessment in the remand proceedings\">Assessment in the remand proceedings<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/income-tax-assessment-in-remand-procedures\/#Objections_raised_by_the_assessee\" title=\"Objections raised by the assessee\">Objections raised by the assessee<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/income-tax-assessment-in-remand-procedures\/#Remedies_available_to_the_Assessee\" title=\"Remedies available to the Assessee\">Remedies available to the Assessee<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Income-Tax-Assessment-in-Remand-Procedures.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-12254\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Income-Tax-Assessment-in-Remand-Procedures.png\" alt=\"\" width=\"1200\" height=\"675\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Income-Tax-Assessment-in-Remand-Procedures.png 1200w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Income-Tax-Assessment-in-Remand-Procedures-300x169.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Income-Tax-Assessment-in-Remand-Procedures-1024x576.png 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Income-Tax-Assessment-in-Remand-Procedures-768x432.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Income-Tax-Assessment-in-Remand-Procedures-800x450.png 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/h2>\n<h1><span class=\"ez-toc-section\" id=\"Guidance_on_the_Income_Tax_Assessment_in_Remand_Procedures\"><\/span><span style=\"color: #ff9900;\"><strong>Guidance on the Income Tax Assessment in Remand Procedures<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>The Tax Department examines the income tax return for its correctness and accuracy. The method of reviewing the return of payment by the Tax department is known as the assessment.<\/p>\n<p>The assessment also requires the reassessment and Best judgment assessment\u00a0U\/s 144 under the <a href=\"https:\/\/www.caindelhiindia.com\/blog\/implication-of-cash-transaction-under-income-tax-act\/\">Income Tax Act<\/a> 1961.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-31119\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Best-Judgment-Assessment.jpeg\" alt=\"Best Judgment Assessment,\" width=\"1068\" height=\"1369\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Best-Judgment-Assessment.jpeg 1068w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Best-Judgment-Assessment-234x300.jpeg 234w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Best-Judgment-Assessment-799x1024.jpeg 799w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Best-Judgment-Assessment-768x984.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Best-Judgment-Assessment-800x1025.jpeg 800w\" sizes=\"(max-width: 1068px) 100vw, 1068px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Assessment_in_the_remand_proceedings\"><\/span><span style=\"color: #000080;\"><strong>Assessment in the remand proceedings<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The remand proceeding is an important provision of the Income Tax Act 1961. Suppose that the income that would have been chargeable to tax due to some reason, disappeared from the assessment for a specific Assessment Year. The proceedings carried by the A.O\u00a0 against the assessee shall be referred to as reassessment proceedings under the Income Tax Act.<\/p>\n<p>While the authority to begin reassessment proceedings was granted to the A. O under section 147, which deals with the assessment of income escaping. In order to make a case for the initiating of a reassessment process against the assessee the A.O shall agree with the four important conditions laid down in section 147 under the <a href=\"https:\/\/carajput.com\/income-tax-services.php\">Income Tax Act 1961<\/a>. This includes the following:<\/p>\n<ul>\n<li>The reason to believe<\/li>\n<li>Establishment of\u00a0Live Link<\/li>\n<li>Application in mind before the reasons for recording<\/li>\n<li>The Fulfillment of authority is required under section 151 for the issuance of a notice according to section 148 under the Income Tax Act 1961.<\/li>\n<\/ul>\n<p>If the A. O. considers that some of the revenue has disappeared from the assessment, the A. O should record the factor\u00a0that contributed to the formulation of such a belief.<\/p>\n<p>A post recording the cause &amp; identifying the connection shall seek, in writing, substantial satisfaction from the authorities as described in and mandated by U\/s 151 under the Income Tax Act 1961.<\/p>\n<p>if the reassessment is undertaken after 4 years. After receiving appropriate penalties U\/s 151 under the Income Tax Act 1961 on income tax, the A. O shall send to the assessee a notice according to U\/s 148 of under the Income Tax Act 1961., thus initiating a reassessment proceeding.<\/p>\n<p>Via different judgments, courts across India have specified that the reasons set out by the A. O for the initiation of reassessment proceedings should be issued to the assessee, along with a notice under 148 of the <a href=\"https:\/\/carajput.com\/income-tax-services.php\">Income Tax Act 1961<\/a>.<\/p>\n<p>However, the approach taken by the tax department is quite different. Generally, the letter referred to in section 148 of the Income Tax Act 1961 concerns the beginning of the reassessment proceedings submitted to the assessee without the causes reported by the assessor.<\/p>\n<p>With the receipt of a notice according to section 148 of under the <a href=\"https:\/\/carajput.com\/income-tax-services.php\">Income Tax Act 1961<\/a>, the assessee may notify the A. O &amp; review a copy of the reasons for the officer.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Objections_raised_by_the_assessee\"><\/span><span style=\"color: #000080;\"><strong>Objections raised by the assessee<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The S. Court defined a proper tax procedure for the income tax &amp; the assessee was to be followed by when initiation &amp; dealing of a reassessment procedure. The assessee may object to the reasons provided by the A. O.<\/p>\n<p>The Concern officer must take care of these objections and must dispose of them before beginning the reassessment by passing an order.<\/p>\n<p>when a notice U\/s 148 is released, the appropriate action is to file a return &amp; to seek the reasons for issuing a notice.<\/p>\n<p><span style=\"color: #000080;\"><strong>The following points must be noted along with a copy of the reasons must be noted:<\/strong><\/span><\/p>\n<ul>\n<li>A.O is obligated to provide the reasons within a fair reasonable time.<\/li>\n<li>A.O the receipt of the reason, the notice is eligible to file an objection to the issuance of the notice.<\/li>\n<li>A.O is obligated to dispose of the same by passing an order.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Remedies_available_to_the_Assessee\"><\/span><span style=\"color: #000080;\"><strong>Remedies available to the Assessee<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_12255\" aria-describedby=\"caption-attachment-12255\" style=\"width: 963px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Remedies-available-to-the-assessee.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-12255\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Remedies-available-to-the-assessee.jpg\" alt=\"Remedies available to the assessee\" width=\"963\" height=\"526\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Remedies-available-to-the-assessee.jpg 304w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Remedies-available-to-the-assessee-300x164.jpg 300w\" sizes=\"(max-width: 963px) 100vw, 963px\" \/><\/a><figcaption id=\"caption-attachment-12255\" class=\"wp-caption-text\"><span style=\"font-size: 16px;\">In such situation where procedures are not followed when dealing with preliminary objections, the courts shall be called before them where the A.O.<\/span><\/figcaption><\/figure>\n<p>Passes an order without having disposed of the original objections raised by the <strong>assesse<\/strong>, Which has provided the assessee with the advantage of one of the below 2 things:<\/p>\n<ul>\n<li>Either the courts have in some cases, assigned the order passed by the A. O &amp; directed the matter back to the A.O for the fresh disposal of the objections raised by the <strong>assesse<\/strong>, or<\/li>\n<li>In other cases, the reassessment proceedings shall be void initially\u00a0by quashing the issue of a Notice U\/s 148 for the commencement of reassessment proceedings.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Income Tax Assessment &amp; Appeals\u00a0<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-24253\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Income-tax-update-.png\" alt=\"Income Tax Assessment &amp; Appeals \" width=\"844\" height=\"472\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Income-tax-update-.png 463w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/12\/Income-tax-update--300x168.png 300w\" sizes=\"(max-width: 844px) 100vw, 844px\" \/><\/p>\n<p>Here are more related links which also help you:<\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/changes-relating-to-cash-paymentsreceipts\/\">Change relating to a cash payment and<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/important-updates-on-the-reduction-compliance-obligation-under-atmanirbhar-scheme\/\">Reduction in compliance of obligation under Atmanirbhar Scheme<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/capital-gains-exemption-of-in-case-of-investment-in-residential-house-construction\/\">Capital Gain exemption with Investment in Residential House Construction<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/where-assessee-had-already-started-construction-of-a-residential-house-within-one-year-prior-to-date-of-sale-of-land-and-utilized-entire-sale-consideration-within-three-years-from-date-of-transfer-of\/\">Exemption of capital Gain- in investment in residential house<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/how-to-e-file-return-using-evc-without-sending-signed-copy-of-itr-v-2\/\">How to e-file a return using EVC without sending a signed copy of ITR-V?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Guidance on the Income Tax Assessment in Remand Procedures The Tax Department examines the income tax return for its correctness and accuracy. The method of reviewing the return of payment by the Tax department is known as the assessment. The assessment also requires the reassessment and Best judgment assessment\u00a0U\/s 144 under the Income Tax Act &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150],"tags":[9516,9515],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/9602"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=9602"}],"version-history":[{"count":6,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/9602\/revisions"}],"predecessor-version":[{"id":31121,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/9602\/revisions\/31121"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=9602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=9602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=9602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}