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

Default in issue of notice - Notice deemed to be valid in ...

Case Laws     Income Tax

June 27, 2018

Default in issue of notice - Notice deemed to be valid in certain circumstances. 292BB - what is contemplated under Section 149 is “issuance of notice” under Section 148 and not the service thereof on the assessee and further held that the “service of notice” under Section 148 is only required before the assessment, reassessment or re- computation.

View Source

 


 

You may also like:

  1. Block assessment u/s 158BC - Notice u/s 143(2) not issued - Whether curable defect u/s 292BB? - Since Section 292BB only speaks of a notice being deemed to be valid in...

  2. 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...

  3. Notice deemed to be valid in certain circumstances - application of provisions of Section 292-BB in the case of the assessee when the notice though not proved to be...

  4. Deemed adoption of certain Circulars issued by CBIC in the state of Maharashtra

  5. 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...

  6. The Appellate Tribunal held that the issuance of a valid notice u/s 143(2) is a prerequisite for framing a valid assessment, in line with the Supreme Court's judgments...

  7. Validity of reopening of assessment - issue of notice and service of notice are two different aspects and what is covered by section 292BB is only “service of notice”....

  8. 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...

  9. The issue pertains to the validity of reopening proceedings against a deceased assessee. It was held that the issuance of a notice u/s 148 of the Act is the foundation...

  10. Validity of assessment - Non issuing of notice u/s 143(2) - Applicability of provisions of section 292BB - Before the Tribunal the AR could not submit any proof for...

  11. Income escaping assessment - Validity of Assessment concluded without issuing a valid statutory notice u/s 143(2) - return filed pursuant to the notice issued u/s 148 -...

  12. Validity of reopening of assessment - no valid notice issued - A notice or an order without having signature of the person who issued such notice loses its relevance and...

  13. Revision u/s 263 by CIT - defect of non-issuance of notice u/s. 143(2) - Section 292BB is only safeguarding the deficiency if any of the service/non-service of notice...

  14. Validity of SCN proposing to declare the petitioners as wilful defaulters - Classification of Account as NPA - Impact of CIRP proceedings under IBC - The High Court held...

  15. The ITAT Kolkata ruled on the validity of an assessment order u/s 147. The jurisdictional AO did not issue a valid notice u/s 148. The assessee argued that the ACIT...

 

Quick Updates:Latest Updates