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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Validity of reopening of assessment - proper service of notice - ...

Case Laws     Income Tax

October 25, 2018

Validity of reopening of assessment - proper service of notice - Scope of Section 282(2) - service of notice at the factory premises of the Assessee on the security guard - Apex Court dismissed the SLP of the assessee.

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  10. 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...

  11. Reopening of assessment u/s 147 - Bypassing the option to initiate scrutiny assessment u/s 143(3) - The assessment proceedings would cease to be pending either by...

  12. Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s...

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