Where notice to be sent - even if the Assessing Officer or the ...

Case Laws Income Tax

March 11, 2019

Where notice to be sent - even if the Assessing Officer or the CIT(A) or the Tribunal issues notices to the authorized representative/chartered accountant/advocate, the notices will have to be issued to the assessee to their registered office.

View Source

← Previous Next →

Where notice to be sent - even if the Assessing Officer or the ...

Case Laws Income Tax

March 11, 2019

You may also like:

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...

Validity of Faceless assessment of income escaping assessment u/s 151 - According to Petitioners, the notice could have been issued only by the Faceless Assessing...

The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice...

Validity of reassessment order - Notice sent on wrong (old) E-mail ID - The petitioner company had two email addresses, one used until 2019 and another operational since...

Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

Reopening of assessment u/s 147 - Validity of approval u/s 151 - notice not issued by Faceless Assessing Officer (FAO) - There is no concurrent jurisdiction for Joint...

Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

If the Assessing Officer has time in his hands to issue notice u/s 143(2), why is he issuing notice u/s 148, we do not understand, specifically in the background of the...

The High Court held that the Jurisdictional Assessing Officer (JAO) has valid jurisdiction to issue a notice u/s 148 for reopening of assessment, even in cases of search...

The High Court held that the reopening notice issued u/s 148 against a non-existent entity, i.e., the amalgamating company that had ceased to exist due to an approved...

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...

Reopening of assessment u/s 147 - Fresh sanction under Section 151 - For a moment, even if accept Revenue’s contention that the present proceedings are continuation of...

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...

Period of limitation to issue notice for reopening of assessment u/s 149 - The High court emphasized the principle that the validity of a notice u/s 148 must be assessed...

Seeking provisional release of goods - Many moons beyond the stipulated period, under section 110(2) of Customs Act, 1962, for issue of such notice have come and gone...

Quick Updates: