Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Validity of order passed u/s. 143(3) read with section 144C(13) ...


Income Tax Order Deemed Void for Missing Deadline per Section 143(3) and 144C(13); Issued Late by Two Months.

January 28, 2016

Case Laws     Income Tax     AT

Validity of order passed u/s. 143(3) read with section 144C(13) - the final order should have been passed on or before 30.11.2014, but the same has been passed on 30.01.2015, which is clearly beyond the period of limitation as prescribed u/s. 144C - the order is s bad in law ab initio - AT

View Source

 


 

You may also like:

  1. Validity of assessment order passed u/s. 143(3) r.w.s. 144C(13) read with section 144B - the assessment order has been passed beyond the time limit prescribed u/s....

  2. Validity of assessment u/s. 144C(13) - Going by the mandate of sub-section (3) of section 144C(3)/144C(4), the AO was supposed to complete the assessment on the basis of...

  3. Assessment u/s 144C(13) - Time limit for completion of assessments and reassessments - Sub-section (13) to Section 144C, in my view, imposes a restriction on the...

  4. Assessment u/s 144C - It is not in dispute that if no directions are issued, AO need not wait u/s 144C (13). However, the fact remains that once objections are filed...

  5. Assessment u/s 144C - AO issued notice of demand at stage of draft assessment order - without following the procedure as contemplated u/s. 144C of the Act the AO issued...

  6. The appellant trust claimed to be formed for public charitable activities and registered under the Rajasthan Public Trust Act 1959, regularly filing its income tax...

  7. Exemption u/s 11 - undue benefit in lieu of salary and allowances to the persons specified u/s 13(3) - In the present case, even if it is held that there is violation of...

  8. Validity of final assessment order passed u/s 143(3) r.w.s 144C - The view taken by DRP that it has no power to condone the delay is inasmuch as such power is absent...

  9. Exemption u/s 11 - Application of provisions of "Accumulation of income" for Notional Income (Rent) - the assessee has violated the provisions of section 13(1)(c) r.w.s....

  10. The ITAT addressed issues regarding exemption u/s 11 for excessive payments of salary and rent to persons specified u/s 13(3). The CIT(A) deleted the addition of...

  11. Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft...

  12. Assessment of trust - Addition on account of excessive salary to Chairman of the society within the meaning of section 13(3) and in violation of section 13(2)(c) -...

  13. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

  14. Contravention of provisions of Section 13(1)(c) and 13(3) of the Income Tax Act, 1961 - in view of clause (c) of Section 13(1) rendering the entire income of Trust or...

  15. The HC held that the assessment orders dated 30.08.2022 and 01.09.2022 were issued beyond the permissible limitation period. As per Section 144C(13), the AO must...

 

Quick Updates:Latest Updates