Home Highlights November 2011 Year 2011 This

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1. Notice issued u/s 148 beyond the limitation period prescribed under erstwhile provisions of section 149(1)(b) is barred by limitation, even after considering the...

2. Period of limitation to issue notice for reopening of assessment u/s 149 - The High court emphasized the principle that the validity of a notice u/s 148 must be assessed...

3. Notice u/s 153C against deceased person - liability of legal heir of late assessee - The only proposition of law that is applicable in the present litigation is that a...

4. Re opening of assessment - before issuance of notice u/s 148 reasons were recorded for one issue only - reaons for other two issues were recorded after issuance of ...

5. 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...

6. Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause...

7. Reassessment u/s 147 - validity of notice - reasons for reopening the assessment have been recorded by the jurisdictional AO viz. the Dy. CIT, Circle 2, Jamnagar but the...

8. 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...

9. Jurisdiction/Validity of show-cause notice issued u/s 11(1), 11(2)(b), 11(4) and 11(B) of SEBI Act - The petitioner alleges that the notice is identical to a previously...

10. The High Court ruled that the Joint Assistant Commissioner (JAO) lacked jurisdiction to issue notices u/s 148 for reassessment of income escaping assessment. The notices...

11. Validity of Faceless assessment of income escaping assessment u/s 151 - According to Petitioners, the notice could have been issued only by the Faceless Assessing...

12. The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice...

13. Penalty levied u/s. 272A (1)(c) - non compliance with summons issued under section 131(1A) - ignorance of law is certainly no excuse for a default committed but, at the...

14. The High Court quashed a letter dated March 13, 2024, issued by the Superintendent (A.E.) Central Goods and Service Tax, Gautam Budh Nagar, advising voluntary tax...

15. Reopening of assessment u/s 147 - Reasons for issuing notice u/s.148 - issue of notice by non-jurisdictional officer (Before transfer of Case) - at the time of...