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 July 2012 Year 2012 This

Challenge the assessment ex–parte u/s 144 - Valid notice ...

Case Laws     Income Tax

July 16, 2012

Challenge the assessment ex–parte u/s 144 - Valid notice containing the address of the assessee, was issued by speed post to it on 16.8.2008 and the normal presumption is that this notice would have been received by the assessee - AT

View Source

 


 

You may also like:

  1. 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...

  2. Best judgement assessment ex-parte u/s 144 - The C.B.D.T. has rightly directed that in case where the return is furnished voluntarily under Section 139 (1), the I.T.O....

  3. 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...

  4. Ex parte order passed based on old PAN number challenged. Society contended all transactions accounted for in audited books, returns filed with new PAN. Department...

  5. Proceedings u/s.144 - NFAC has noted the assessee’s continuous non-appearance in the lower appellate proceedings before rejecting his contentions vide ex-parte order...

  6. Re-assessment - Validity of Notice - it cannot be held that receipt of the notice u/s 148 by the brother of the assessee, amounted to service of notice on the assessee,...

  7. Best Judgement assessment u/s 144 - Estimation of income - The Assessing Officer issued notices under section 143(2) as well as various notices issued under sections...

  8. The Appellate Tribunal considered an ex-parte assessment u/s 144 and an application for additional evidence. The Tribunal held that since the assessment was completed...

  9. Validity of assessment completed u/s 144 - absence of notice - Since the notices were not received back “unserved” within thirty days of its issuance, there would be...

  10. Ex-parte assessment u/s 144 treated unexplained cash deposits as undisclosed and unexplained income, added to the assessee's total income u/s 68 read with Section 69A....

  11. Reopening of assessment - addition u/s 68 - ex-parte order passed by the CIT(A) - non service of notice to the address of advocate - matter restored before CIT(A)

  12. Penalty u/s 271(1)(b) - non-compliance of the notices - assessee did not participate in the assessment proceedings and ex parte order u/s 144 was passed - Even before...

  13. Validity of order passed by National Faceless Assessment Centre (NFAC) u/s 143 (3) read with Section 144-B - Requirement of preparing a draft assessment order u/s 144-B...

  14. Ex-parte order u/s 144 - notices issued during the year 2014 onwards have remained uncomplied with and the assessment was thereafter completed u/s 144 - CIT(A) admitted...

  15. Whether the assessment passed u/s 144 is barred by limitation - special audit u/s 142(2A) was not completed within the stipulated period - Due to non-cooperation of the...

 

Quick Updates:Latest Updates