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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Validity of assessment u/s 144 without issuing notice - best ...


High Court Rules Assessment u/s 144 Invalid Due to Lack of Notice in Income Tax Case.

February 2, 2017

Case Laws     Income Tax     HC

Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC

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  1. Reassessment proceedings were held invalid due to lack of proper jurisdiction by the Assistant Commissioner of Income Tax while issuing the notice u/s 148. The...

  2. ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

  3. The Income Tax Appellate Tribunal quashed the assessment order u/s 144/147 and the demand notice u/s 156, treating them as non-existent due to the failure to mention the...

  4. The court held that the Joint Assessing Officer (JAO) lacked jurisdiction to issue notices u/s 148 of the Income Tax Act for reassessment, as per Section 151A read with...

  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. Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on...

  7. Validity of notice proposing for Best Judgement assessment u/s 144 - Failure to file ITR in response to notice u/s 148 r.w.s. 142(1) due to medical reasons and recovery...

  8. The ITAT Chennai considered a case involving a Best Judgment Assessment conducted u/s. 144 due to the assessee's failure to file a return within the specified time u/s....

  9. 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...

  10. The ITAT held that the limitation period for issuing a notice u/s 143(2) is relevant to the financial year and assessment year. When the Assessing Officer considered the...

  11. Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) u/s 148A(b) for income escaping assessment is invalid. Faceless...

  12. Validity of Assessment u/s 144 r.w.s. 143(3) - additions based on seized material. - As on 19.11.2012 the assessment for assessment year 2010-11 was not pending. AO has...

  13. Best Judgement assessment u/s 144 - Estimation of income - The Assessing Officer issued notices under section 143(2) as well as various notices issued under sections...

  14. Reopening of assessment u/s 147 was invalid due to lack of valid sanction as required u/s 151. The competent authority must independently apply its mind based on...

  15. The ITAT Ahmedabad held that a best judgment assessment u/s 144 without issuing notice u/s 143(2) is invalid if the assessee has filed a return and responded to AO's...

 

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