Notice u/s 148 - even prior to issuance of notice, department ...

Notice u/s 148 Invalid Due to Issuance Against Deceased Person, Despite Prior Notification to Tax Department.

April 13, 2019

Case Laws Income Tax HC

Notice u/s 148 - even prior to issuance of notice, department was aware about the death of the petitioner's father in response to the summons issued u/s 131(1A) intimated about the death of his father - no valid notice can be issued against a dead person

View Source

← Previous Next →

Notice u/s 148 - even prior to issuance of notice, department ...

Notice u/s 148 Invalid Due to Issuance Against Deceased Person, Despite Prior Notification to Tax Department.

April 13, 2019

Case Laws Income Tax HC

You may also like:

ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

Recovery of drawback benefit availed along with applicable interest and penalty was demanded through a notice issued against a deceased exporter. The issuance of notice...

Reopening of assessment u/s 147 - time for issuance of notice under Section 148 - Individual identity of Section 148 as prevailing prior to amendment - applicability of...

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...

Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance...

Reopening of assessment u/s 147 - When the notice issued under section 148 against the deceased person as well as the assessment framed by the AO in the name of the...

Notice u/s 148 - validity of notice against dead person - first point of time petitioner objected to the issuance of notice u/s 148 and has not participated or filed any...

The Appellate Tribunal considered the validity of a re-assessment notice issued by the jurisdictional AO instead of the designated Faceless Assessing Officer (FAO) as...

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...

The High Court addressed the issue of faceless assessment of income escaping assessment u/s 151A scheme. It held that notices must be issued in a faceless manner as...

The High Court held that the notice issued by the Jurisdictional Assessing Officer (JAO) u/s 148 was invalid as the provisions of Section 151A mandate that such notice...

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...

Reopening of assessment - AO was not aware about the death of the assessee at the relevant time when he issued notice under section 148 of the Act. Therefore, notice...

Reopening of assessment u/s 147 - Individual identity of Section 148 as prevailing prior to amendment - applicability of the newly inserted provisions of Section 148A...

Reassessment u/s 147 - notice issued u/s 148 against the deceased person - It is a settled legal proposition that the notice issued u/s 148 in the name of the deceased...

Quick Updates: