Validity of reopening of assessment - Absence of notice u/s ...

Assessment Reopening Valid Without Section 143(2) Notice if Section 147 Notice is Properly Served.

February 20, 2015

Case Laws Income Tax HC

Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

View Source

← Previous Next →

Validity of reopening of assessment - Absence of notice u/s ...

Assessment Reopening Valid Without Section 143(2) Notice if Section 147 Notice is Properly Served.

February 20, 2015

Case Laws Income Tax HC

You may also like:

Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

Validity of the issuance of notice u/s. 143(2) - Scope of proper service of notice - notice u/s. 143(2) served through affixture - Since in the instant case, the notice...

Non-service of mandatory notice u/s 143(2) renders assessment proceedings void ab initio. Revenue failed to prove sending of notice by ordinary post/registered post or...

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 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...

Notice under section 143(2) of the Act - Subsequent attempt to serve another notice under section 143(2) long after the expiry of the limitation period - not valid - HC

Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO,...

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...

The Appellate Tribunal held that the issuance of a valid notice u/s 143(2) is a prerequisite for framing a valid assessment, in line with the Supreme Court's judgments...

Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of...

Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s...

Reopening of assessment - non-issuance of notice u/s 143(2) - assessment could not be sustained for lack of service of statutory notice u/s 143(2) of the Act - AT

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...

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 -...

Validity of reopening of assessment - No statutory notice u/s 143(2) has been served - assessee failed to comply with the notice u/s 148 of the Act within the time...

Quick Updates: