Section 292-BB is a rule of evidence for deeming the service of ...

Service of Notice Rule in Section 292-BB: Evidence Only, Not a Substitute for Mandatory Notice u/s 143(2.

October 22, 2012

Case Laws Income Tax HC

Section 292-BB is a rule of evidence for deeming the service of notice. It has nothing to do with the mandatory requirement of giving the notice and specially a notice under Section 143(2) - HC

View Source

← Previous Next →

Section 292-BB is a rule of evidence for deeming the service of ...

Service of Notice Rule in Section 292-BB: Evidence Only, Not a Substitute for Mandatory Notice u/s 143(2.

October 22, 2012

Case Laws Income Tax HC

You may also like:

Non-service of mandatory notice u/s 143(2) renders assessment proceedings void ab initio. Revenue failed to prove sending of notice by ordinary post/registered post or...

Revision u/s 263 by CIT - defect of non-issuance of notice u/s. 143(2) - Section 292BB is only safeguarding the deficiency if any of the service/non-service of notice...

Reassessment u/s 147 without service of Notice u/s 143(2) - whether Notice under section 143(2) to be directory and not mandatory - held as mandatory - HC

Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately...

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...

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...

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...

Validity of assessment - Non issuing of notice u/s 143(2) - Applicability of provisions of section 292BB - Before the Tribunal the AR could not submit any proof for...

Assessment u/s 153A - notice u/s 143 (2) - A specific notice is required to be issued u/s 153A(1)(a) calling upon the persons searched or requisitioned to file return -...

Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of...

Validity of notice u/s 143(2) - The last date for service of the notice was 30/9/2012 which was postal holiday – Sunday - The notice u/s 143(2) has been served on the...

Assessment framed without issuing mandatory notice u/s 143(2) by jurisdictional officer. Assessee filed return with Range-1(1), notice u/s 143(2) issued by ITO,...

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...

Reopening of assessment - non-issuance of notice u/s 143(2) - assessment could not be sustained for lack of service of statutory notice u/s 143(2) of the Act - AT

Validity of reopening of assessment - No statutory notice u/s 143(2) has been served - assessee failed to comply with the notice u/s 148 of the Act within the time...

Quick Updates: