No notice u/s 143(2) issued - Assessment in the remand ...

Case Laws Income Tax

November 27, 2020

No notice u/s 143(2) issued - Assessment in the remand proceedings - During the assessment proceedings (second round) under section 143(3) r.w.s. 254 of the Act, the Assessing Officer has issued letter on 13.02.2012 to the assessee to furnish books of accounts, bank statements etc. In response to the said letter the assessee has filed documents and submissions, therefore, the principle of natural justice has been observed during the assessment stage. Therefore, the requirement to issue notice under section 143(2) does not arise - AT

View Source

← Previous Next →

No notice u/s 143(2) issued - Assessment in the remand ...

Case Laws Income Tax

November 27, 2020

You may also like:

Income escaping assessment - Validity of Assessment concluded without issuing a valid statutory notice u/s 143(2) - return filed pursuant to the notice issued u/s 148 -...

Validity of re-assessment proceedings - jurisdiction to issue notice - Validity of notice u/s 143(2) as issued by the ITO, Ward 33(2)(3) who was not empowered - ITO who...

Validity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - The Appellate Tribunal found that the AO had not issued the statutory notice under...

Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of...

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...

Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

Validity of reopening of assessment - time limit for issue of notice u/s. 143(2) has not expired and regular assessment could have been made - the assessing officer...

Validity of assessment - no notice u/s 143(2) issued by the AO who passed the assessment order - change of jurisdiction - Notice was issued by the AO having original...

Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

Validity of Assessment u/s 144 r.w.s. 143(3) - additions based on seized material. - As on 19.11.2012 the assessment for assessment year 2010-11 was not pending. AO has...

Validity of assessment - notice u/s. 143(2) was issued by the AO having no jurisdiction over assessee - Since in the instant case said Instruction of CBDT has not been...

Non-issue of notice u/s. 143(2) - return filed on fag end of proceedings on the date order was also filed - The filing of the return by the assessee on 20.3.2013 is...

Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent...

Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of...

Jurisdiction of the AO to frame the assessment order - Admittedly, when the ITO realized that he did not had the pecuniary jurisdiction to issue notice, he duly...

Quick Updates: