Notice u/s 143(2) with wrong date of filing of return - the ...

Section 143(2) Notice Error: Typo in Tax Return Date Curable u/s 292B, Doesn't Invalidate Notice.

November 10, 2020

Case Laws Income Tax AT

Notice u/s 143(2) with wrong date of filing of return - the error has occurred due to typographical mistake and hence it is curable as per provisions of section 292B of the Act. - AT

View Source

← Previous Next →

Notice u/s 143(2) with wrong date of filing of return - the ...

Section 143(2) Notice Error: Typo in Tax Return Date Curable u/s 292B, Doesn't Invalidate Notice.

November 10, 2020

Case Laws Income Tax AT

You may also like:

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...

Validity of Service of Notice in Block Assessment – the provisions of section 292B are not applicable in the case no notice under section 143 (2) has been issued - AT

Service and issuance of notice u/s 143(2) - scope of insertion of Section 292BB - for Section 292BB to apply, the notice must have emanated from the department, it is...

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...

Non–issuance of notice under section 143(2) of the Act by the Assessing Officer invalidates the order passed under section 143(3) r/w 147 of the Act, even if the...

Validity of assessment framed by the AO u/s 153C without issuing notice u/s 143(2) - when no notice under section 143(2) is required for framing the assessment under...

Block assessment - The requirement of notice under Section 143 (2) cannot be dispensed with - HC

Notice under section 143(2) of the Act - Subsequent attempt to serve another notice under section 143(2) long after the expiry of the limitation period - not valid - HC

Assessment order passed without issuing notice u/s 143(2) after considering assessee's return is illegal and liable to be set aside, as non-issuance of Section 143(2)...

Validity of the issuance of notice u/s. 143(2) - Scope of proper service of notice - notice u/s. 143(2) served through affixture - Since in the instant case, the notice...

ITO Jurisdiction over the assessee to issue notice u/s 143(2) - rectifiable error u/s 292BB - As in the case on hand, the revenue sought to take coverage under Section...

Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before...

Section 143(2) is a mandatory requirement, and failure to comply with it renders the reassessment proceedings invalid. The High Court has consistently held that Section...

Revision u/s 263 by CIT-A - Jurisdiction of AO - invalid notice u/s 143(2) - The issuance of notice u/s 143(2) is governed by statutorily prescribed procedures. On a...

Reopening of assessment u/s 147 - addition of bogus expenditure - non-issuance of valid notice u/s 143(2) - Issuance of notice under section 143(2) of the Act prior to...

Quick Updates: