Validity of Notice u/s 143(1)(a) - Prima facie Adjustment – The ...

High Court Invalidates Section 143(1)(a) Notice Due to Procedural Non-Compliance, Upholds No Taxpayer Adjustments Without Notice.

July 25, 2013

Case Laws Income Tax HC

Validity of Notice u/s 143(1)(a) - Prima facie Adjustment – The procedure was not followed and the adjustment were made without notice - No addition - HC

View Source

← Previous Next →

Validity of Notice u/s 143(1)(a) - Prima facie Adjustment – The ...

High Court Invalidates Section 143(1)(a) Notice Due to Procedural Non-Compliance, Upholds No Taxpayer Adjustments Without Notice.

July 25, 2013

Case Laws Income Tax HC

You may also like:

The Income Tax Appellate Tribunal (ITAT) held that every non-compliance with a notice u/s 142(1) gives a separate cause of action for levying penalty u/s 271(1)(b)....

Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the...

The Appellate Tribunal considered a case involving the levy of penalty u/s 272A(1)(d) for non-compliance with a notice u/s 142(1) due to the Accountant's Covid-19...

The case involves penalty imposition u/s 272A(1)(d) for non-compliance with statutory notices issued u/ss 143(2) and 142(1). Assessee explained non-compliance due to a...

ITAT dismissed taxpayer's appeal due to procedural deficiencies. Appeal involved 125-day delay without any condonation application being filed. Taxpayer failed to appear...

HC invalidated tax determination order due to procedural non-compliance with AGST Act 2017. Authority failed to issue proper Show Cause Notice (SCN) under Section 73(1),...

AO proceeded with best judgment assessment u/s 144 making addition u/s 68 for unexplained cash deposit. CIT(A) upheld penalty u/s 272A(1)(d) for non-compliance with...

The Income Tax Appellate Tribunal set aside the assessment order for the assessee and restored the matter to the Assessing Officer for a de novo assessment after...

HC quashed the impugned order dated 30.12.2023 due to procedural non-compliance with Section 73 of AGST Act, 2017. The authority failed to issue a proper Show Cause...

Penalty levied u/s 271(1)(b) - failure to comply with the notices issued by the A.O u/s 142(1) - the non-compliance on the part of the assessee is due to the reason of...

Penalty u/s 271(1)(b) - default of non-compliance of the statutory notice issued under section 142(1) r.w.s. 129 - where the assessment order was finally passed u/s...

Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

ITAT ruled against penalty under s.270A for under-reporting income. Taxpayer met substantive conditions for immunity under s.270AA(1) by paying assessed tax and interest...

Validity of penalty levied u/s 271(1)(b) - non-compliance - The assessee has shown sufficient cause for non-compliance, moreover, such non-compliance was done by...

Penalty u/s. 271(1)(b) - assessee failed to give reasons for non-compliance of statutory notice u/s. 142(1) - till the disposal of appeal by the CIT(A) the assessee...

Quick Updates: