Block assessment - where the AO in repudiation of the return ...

Assessing Officer Must Issue Section 143(2) Notice Timely for Valid Block Assessment Under Income Tax Act.

July 31, 2013

Case Laws Income Tax HC

Block assessment - where the AO in repudiation of the return filed u/s 158BC proceeds to make an enquiry he has to necessarily follow the provisions of section 142, 143(2) and 143(3)- the issuance of notice u/s 143(2) within the prescribed time limited is mandatory - HC

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Block assessment - where the AO in repudiation of the return ...

Assessing Officer Must Issue Section 143(2) Notice Timely for Valid Block Assessment Under Income Tax Act.

July 31, 2013

Case Laws Income Tax HC

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The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

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Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on...

The HC held that the Jurisdictional Assessment Officer (JAO) has exclusive jurisdiction to issue notice u/s 148 of the Income Tax Act. For assessment, re-assessment or...

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Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of...

Block assessment - The requirement of notice under Section 143 (2) cannot be dispensed with - HC

Reopening of assessment u/s 147 - Bypassing the option to initiate scrutiny assessment u/s 143(3) - The assessment proceedings would cease to be pending either by...

Reopening of assessment u/s 147 - addition of bogus expenditure - non-issuance of valid notice u/s 143(2) - Issuance of notice under section 143(2) of the Act prior to...

The summary highlights the key difference between the scope of total income under the Income Tax Act and the Black Money (Undisclosed Foreign Income and Assets) and...

Validity of reopening of assessment - time limit for issue of notice u/s. 143(2) has not expired and regular assessment could have been made - the assessing officer...

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