Home Highlights May 2012 Year 2012 This

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1. Validity of notice - Reopening of assessment u/s 147 - In the present case, there is an in advertent error in the notice issued by the AO reflecting only the PAN column...

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. 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...

4. Faceless Assessment - procedure for making assessment - The final assessment order is not made in accordance with the procedure laid down u/s 144B (xvi)(b) of the Act as...

5. 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...

6. Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the...

7. 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...

8. Reopening of assessment u/s 147 was based on reasons to believe the difference between total cash sales and cash sales reflected in books. Held: Reopening was made only...

9. Reopening of assessment u/s 147 - Legality of assessment framed in the capacity of legal heir - notice u/s 148 was issued in individual capacity and the assessment was...

10. Dishonour of Cheque - vicarious liability - Whether service of notice to the trust through its trustees suffices for the purpose of the NI Act. - The Delhi High Court...

11. Penalty u/s 271(1)(b) - Manner of service of notice - there is no mentioning of reasons by the A.O. in the assessment order as to why the Notice has to be served through...

12. Penalty u/s 271(1)(b) - notice issued but not served - Simply penalty has been imposed by considering that the notices were issued. In our view, service of notice is...

13. Levy of GST - notice pay recoveries made from the employees on account of not serving the full notice period - It may be concluded that, recovery of notice pay from dues...

14. Validity of fresh assessment orders - HC quashed the assessment order invoking the writ jurisdiction - othing has been observed by the High Court on the merits of the...

15. Validity of assessment order - breach of principles of natural justice - During an inspection, the petitioner addressed discrepancies pointed out by the authorities but...