Reopening of assessment u/s 147 - service of notice by affixture ...

Case Laws Income Tax

March 17, 2018

Reopening of assessment u/s 147 - service of notice by affixture was done at the wrong address - notice served to the assessee not in accordance with the procedure - assessment stand cancelled - AT

View Source

← Previous Next →

Reopening of assessment u/s 147 - service of notice by affixture ...

Case Laws Income Tax

March 17, 2018

You may also like:

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...

Reopening of assessment u/s 147 - there was no reason for the satisfaction of the AO that the alleged notice cannot be served in an ordinary way/registered post and...

Validity of reopening of assessment - service of notice - Since no one was on behalf of the assessee was available at the given address, therefore, notice was served by...

Reopening of assessment u/s 147 - default servicing notice - notice served on the secondary email id registered with PAN - AO ought to have sent the notice u/s 148 to...

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...

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...

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...

Reopening of assessment u/s 147 - validation of notice issued to the old address - The argument advanced on behalf of the appellant/revenue that, as per Section 292BB,...

Reopening of assessment u/s 147 - reason to believe - there was tangible material before the AO to reopen the concluded assessment as the assessee is claiming huge...

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...

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

Levy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - AO kept an issuing notices on the wrong address even when the first notice was not served...

The Appellate Tribunal examined the reopening of assessment u/s 147 beyond the limitation period, involving the addition of cash deposits in the assessee's savings bank...

Reopening of assessment u/s 147 - Unexplained loan - There were no justification for the A.O. to record non-existing, incorrect and wrong facts in the reasons for...

Reopening of assessment u/s 147 - service of notice - no notice u/s 148 have been issued at the correct address of the assessee - Revenue has failed to prove that notice...

Quick Updates: