Validity of Draft assessment order passed u/s 143(3) read with ...

Case Laws Income Tax

July 31, 2021

Validity of Draft assessment order passed u/s 143(3) read with Sections 144C - petitioner states that the impugned draft assessment order as been passed without issuance of a show cause notice, as mandated by Section 143(3A)/144B - Matter remanded back for fresh adjudication - HC

View Source

← Previous Next →

Validity of Draft assessment order passed u/s 143(3) read with ...

Case Laws Income Tax

July 31, 2021

You may also like:

Validity of assessment u/s 143(3) r.w.s. 144C - draft assessment order passed by the Assessing Officer was complete assessment order which is not envisaged under section...

Faceless assessment u/s 144B - Validity of assessment order passed u/s 143(3) r.w.s. 143(3A) & 143(3B) - principal grievance of the petitioner that the impugned...

Validity of order passed u/s 143(3) r.w.s. 92CA without passing draft order of assessment - eligibility of assessee - once TPO passed order u/s 92CA, assessee is an...

Validity of assessment order - faceless assessment - Violation of provisions of Section 144B - That being the position, there is no option, but to set aside the impugned...

Validity of assessment u/s 143(3) r.w.s. 144C - the Assessing Officer said that he is passing draft assessment order and the assessee was also at liberty to file the...

Revision u/s 263 - as per CIT assessment framed by the AO under section 143(3) read with section 147 of the Act as erroneous insofar prejudicial to the interest of...

Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft...

Assessment passed u/s 143(3) read with Sections 143(3A) and 143(3B) - faceless assessment scheme - No doubt, in this case, such show cause notice along with a draft...

Validity of draft assessment order passed under Section 143(3) read with Section 144C - Since the jurisdictional aspect is not a pure question of law as arisen in this...

Validity of the assessment order framed u/s 153A read with section 143(3) -Assessment has been framed by the AO u/s 143(3), without obtaining the valid approval from the...

The assessment year in question falls beyond the stipulated six assessment years and four relevant assessment years, rendering the notice issued by the Assessing Officer...

CIT(A) has no power to hear appeal against an assessment under section 143(3) read with section 263 of the Act - AT

Validity of assessment order under Section 143(3) - assessment is void ab initio since the notice under Section 143(2) of the Act was issued beyond the period of limitation - HC

Rectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - transfer of case u/s 127 - Legislative intent becomes clear with reading to Section 127(3)...

The Appellate Tribunal held that the issues on which the reassessment order was passed u/s 147 read with Section 143(3) and the issues on which the revision order was...

Quick Updates: