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 2017 Year 2017 This

Validity of assessment - notice of hearing was served upon minor ...

Case Laws     Income Tax

January 25, 2017

Validity of assessment - notice of hearing was served upon minor daughter - the notice should be served at least on any adult member of the family and if the notice is served upon a minor child it would be presumed that it has not been served on the assessee at all. - AT

View Source

 


 

You may also like:

  1. Non serving of notices of hearing to assessee - appeals of the Revenue could not be heard on merit in absence of proper service of notice upon assessee - AT

  2. Validity of assessment - Once the notice u/s 143(2) was not served on the assessee through proper channel, even though such notice has been served through a person, who...

  3. Reopening of assessment u/s 147 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under...

  4. Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

  5. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

  6. Validity of assessment completed u/s 144 - absence of notice - Since the notices were not received back “unserved” within thirty days of its issuance, there would be...

  7. Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance...

  8. Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

  9. 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...

  10. Reopening of assessment - As a matter of fact despite assessee’s repeated submission that notice has not been served properly, the AO has not bothered to serve the...

  11. Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal...

  12. Reopening of assessment u/s 147 - Reasons to believe - The court examined the reasons recorded for re-assessment provided to the petitioner and compared them with the...

  13. 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...

  14. Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice...

  15. Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite...

 

Quick Updates:Latest Updates