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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Validity of notice u/s 148 - escapement of income can not be ...

Case Laws     Income Tax

August 30, 2019

Validity of notice u/s 148 - escapement of income can not be presumed on the basis of non-compliance or lack of compliance or even no compliance of the Letters of enquiry issued before issuance of notice u/s 148 - the reasons recorded by the AO, are no reasons in the eye of law for assuming jurisdiction

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  3. Notice u/s 148 send through registered post is presumed to be served

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  6. 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...

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  8. Validity of faceless assessment challenged due to non-compliance with Section 151A - notices issued by Joint Assessing Officer (JAO) instead of Faceless Assessing...

  9. Validity of faceless assessment challenged due to notice u/s 148 issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO), violating...

  10. 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...

  11. Faceless assessment provisions u/s 151A require notice u/s 148 for income escaping assessment to be issued by Faceless Assessing Officer (FAO), not Jurisdictional...

  12. 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...

  13. 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...

  14. Reopening of assessment u/s 147- non-issue of notice u/s. 143(2) - Non filing of ITR within thirty days after issue of notice u/s. 148 - though the assessee did not file...

  15. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

 

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