Home Highlights August 2012 Year 2012 This

You may also like:

1. 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...

2. Assessment after merger of company - scope of section 170 - No separate notice issued for the amalgamated company - for reopening of assessment proceedings in respect of...

3. Notice against company non existing - The Principal Chief Commissioner is directed to hold an enquiry against the concerned officers as to why despite being brought to...

4. Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of...

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

6. Validity of reopening of assessment u/s 147 - Issuing of notice u/s 148 in the wrong name - it was only a typographical error in first name of the assessee though other...

7. Validity of reopening of assessment - Notice in the name of company amalgamated - corporate death of an entity upon amalgamation - The actions of the respondent –...

8. Reopening of assessment u/s 147 - notice against non-existing company - notice was issued in the name of the amalgamating company - The substantive defective notice...

9. Draft assessment order passed in the name of company as merged/amalgamated with the petitioner company - Petitioner played a trick on the Income Tax Department to...

10. Reopening of assessment u/s 147 against deceased assessee - the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. Further, no...

11. 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...

12. 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...

13. Reopening of assessment u/s 147 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under...

14. 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...

15. Validity of reopening of assessment u/s 147 - notice issued to a company which is non-existent on the date as it stood amalgamated with the appellant/petitioner - ts...