Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Govt Raises Excise Duty on Petrol and Diesel to Rs....     TaxTMI    Government Revises Customs Duty Conditions for...     TaxTMI    PAN Card Holders Must Link Aadhaar by December 31,...     TaxTMI    Export Entry Conversion Rules Allow One-Year Window...     TaxTMI    Exporters Get Streamlined Documentation Rules:...     TaxTMI    Taxpayers Can Leverage Section 128A Benefits for...     TaxTMI    Customs Extends Sea Cargo Manifest Electronic...     TaxTMI    Pharmaceutical Exporter Wins IGST Refund Claim,...     TaxTMI    Legal Challenge Upheld: Statutory Non-Compliance...     TaxTMI    Accused Granted Bail in GST Evasion Case After...     TaxTMI    Legal Challenge to CGST Act Section 16(2)(c)...     TaxTMI    Tax Order Quashed: Procedural Defects Invalidate...     TaxTMI    Legal Relief Granted: GST Registration Restored...     TaxTMI    Tax Reassessment Invalidated: Second Section 148...     TaxTMI    Tax Reassessment Invalidated: Critical Procedural...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Indian Laws - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

Ignorance Not a Valid Defense After First Notice Issued; Compliance and Accountability Enforced in Legal Contexts.


Ignorance Not a Valid Defense After First Notice Issued; Compliance and Accountability Enforced in Legal Contexts.

November 3, 2011

Articles     Indian Laws

IGNORANCE OF LAW COULD NOT BE PLEADED AFTER ISSUE OF FIRST NOTICE. - Article

View Source

 

← Previous Next →

 

You may also like:

  1. 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...

  2. 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...

  3. 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)....

  4. 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...

  5. 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...

  6. Section 142(1) notice issued by non-jurisdictional officer held valid. Plain reading of Section 143(2) indicates either Assessing Officer or prescribed income-tax...

  7. Income escaping assessment - Validity of Assessment concluded without issuing a valid statutory notice u/s 143(2) - return filed pursuant to the notice issued u/s 148 -...

  8. Validity of reopening of assessment - no valid notice issued - A notice or an order without having signature of the person who issued such notice loses its relevance and...

  9. The High Court held that the Jurisdictional Assessing Officer (JAO) has valid jurisdiction to issue a notice u/s 148 for reopening of assessment, even in cases of search...

  10. 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 ...

  11. The HC quashed the notice issued u/s 143(2) by the JAO for AY 2023-24, holding that the JAO lacked jurisdiction. As per section 144B(1)(iii), for scrutiny assessment...

  12. 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...

  13. Reopening of assessment - notice u/s 148 barred by limitation - Though the notice u/s 148(2) was first published in the newspaper on 09.12.2017 which was beyond the...

  14. Reopening of assessment - Notice issued after assessee's death - Deceased/assessee had more than one legal heir - assessment order could not have been directed only...

  15. Reopening of assessment u/s 147 - valid approval u/s 151 - “unsigned approval” issued in electronic form - The point of time when the AO issued notices u/s 148, he was...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST Input Credit: Navigating Invoice Entry Rules for Businesses Crossi...
F: GST Export of Programming Services: Reporting Guidelines, Tax Rates, I...
F: Hospital Seeks Clarity on GST Registration and Directors' Remuneration...
F: GST Compliance Challenges: Export Services Invoice Remittance Impacted...
F: HSN Code Reporting Mandatory for Service Providers Under GST, Turnover...
F: GST Applies to Service Bonuses: Additional Compensation Taxable When D...
F: Export Services: Navigating GST Reporting Complexities with PayPal Tra...
F: Liquor Vendor Advertising at Bar Restaurant: Self-Invoicing Clarified ...
F: Tax Pros: Clarifying GST Compliance for Pre-Registration Invoices, Ens...
T: Taxpayers Can Offset Losses Within Same Income Head, Excluding Capital...
T: Tax Rules Mandate Transparent Documentation for Informal Credit Instru...
T: Unexplained Assets Provision: New Tax Bill Expands Digital Asset Scrut...
T: Taxpayers Must Explain Undocumented Investments or Face Potential Inco...
T: Taxpayers Must Justify Unexplained Expenses or Face Additional Tax Lia...
H: Govt Raises Excise Duty on Petrol and Diesel to Rs. 13 and Rs. 10 per ...
H: Insolvency Professionals Regulations Updated: Time Frame Extended from...
H: Insolvency Resolution Professionals Must Now Use Detailed Compliance C...
H: Interactive Flat Panel Displays Clarified: Technical Features Determin...
H: Government Extends Sea Cargo Manifest Regulations Deadline to May 2025...
H: Customs Importers Must Upload Complete E-Sanchit Documentation with Pr...
A: Trade Policy Overhaul: U.S. Ends Duty-Free Entry for Small Chinese Shi...
A: Tax Cuts Balancing Act: Strategic Relief vs. Economic Growth Requires ...
A: GST Non-Compliance: Taxpayers Face Best Judgment Assessment with Oppor...
A: LLPs Must File Annual Returns on Time: Complete Forms, Use Digital Sig...
A: Transforming Packaging Waste: Innovative Solutions to Tackle Environme...
A: Manufacturers and Consumers Unite: Collaborative Waste Management Stra...
A: Microplastics Threaten Ecosystems: Urgent Need for Comprehensive Regul...
A: Tackling Vehicle Smoke Pollution: Comprehensive Strategy to Reduce Emi...
A: Plastic Waste Management Shifts: Producers and Consumers Unite to Tack...
A: Innovative Solutions Needed to Mitigate Microplastic Pollution from Ve...