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 November 2019 Year 2019 This

Revision u/s 263 - writ Court cannot examine the validity of ...


Writ Court Limited in Reviewing Section 263 Notices; Petitioners Should Address Issues with Issuing Authority Directly.

November 19, 2019

Case Laws     Income Tax     HC

Revision u/s 263 - writ Court cannot examine the validity of notice on merit. Petitioner has a remedy before the very same authority by submitting explanation to the notice. Writ Court can interfere in respect of notice only, if, there is any violation of statutory provision.

View Source

 


 

You may also like:

  1. 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...

  2. The High Court held that the assessment order u/ss 144 and 144B cannot be completed without issuing a notice u/s 143(2). Reliance on the petitioner's PAN database or an...

  3. Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause...

  4. Section 142(1) notice issued by non-jurisdictional officer held valid. Plain reading of Section 143(2) indicates either Assessing Officer or prescribed income-tax...

  5. Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was...

  6. The HC held that while the respondent-authorities were required to continue the proceedings on the earlier show-cause notices, they had misinterpreted the HC's order and...

  7. The High Court addressed the issue of extension of limitation for assessment u/s 74 or issuing Show Cause Notice (SCN) as per Notification No. 09/2023 by CGST...

  8. Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

  9. Service of notice - It appears that the notices were not issued on the new address and all the notices issued to the petitioner on the old address were returned with an...

  10. 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...

  11. 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...

  12. The Supreme Court disposed of the special leave petition as withdrawn, allowing the petitioner to raise the contention regarding the validity of sanction granted by the...

  13. Notice/summons issued by the Central Tax Authority whereas adjudication u/s 74 had been made by the State Authority - the initiation of the proceeding for imposition of...

  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. 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...

 

Quick Updates:Latest Updates