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 June 2018 Year 2018 This

Presumption to service of notice u/s 148 - revenue failed to ...

Case Laws     Income Tax

June 4, 2018

Presumption to service of notice u/s 148 - revenue failed to discharge the onus - also notice which u/s 148 was sent on the address where the assessee was not residing - thus reassessment proceedings without effecting proper service of notice on the Assessee are invalid and liable to be quashed - HC

View Source

 


 

You may also like:

  1. The ITAT Delhi considered the validity of a re-assessment order where no notice u/s 148 was served on the assessee. The notice u/s 148 was issued through the ITBA portal...

  2. Validity of notice issued u/s 148 - service of notice at an address obtained from bank account - when the Department had correct address of the assessee, sending notice...

  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. Disallowance of sales commission paid to two Associated Enterprises (AEs) being foreign entities - assessee failed to discharge the onus of proving legitimate business...

  5. Notice u/s 148 send through registered post is presumed to be served

  6. Reopening of assessment u/s 147 - Service of the Notice u/s 148 - Over enthusiastically and by way of abundant caution, the notice u/s148 has been sent yet again on...

  7. 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...

  8. 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...

  9. Service of notice u/s 148 - The service of Notice u/s 148 by ordering a substituted service, as contemplated in Order V-Rule 20 of the Code of Civil Procedure, 1908 (5...

  10. Reopening of assessment u/s 147 - Time limit for notice - there is no document made available to prove that the notice under section 148 dated 31.03.2018 was sent for...

  11. 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...

  12. Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of...

  13. 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...

  14. Validity of Reopening of assessment - Service of notice under section 148 of the Act on the assessee is a jurisdictional requirement and must be mandatory complied with...

  15. Validity of reopening of assessment - when the assessee has specifically challenged service of notice u/s 148 as well as u/s 142 (1) since the stage of assessment it is...

 

Quick Updates:Latest Updates