Service of notice u/s 148 - The service of Notice u/s 148 by ...

Invalid Service of Notice u/s 148: Efforts to Locate Assessee Required, Affixing Notice on Door Insufficient.

February 26, 2022

Case Laws Income Tax AT

Service of notice u/s 148 - The service of Notice u/s 148 by ordering a substituted service, as contemplated in Order V-Rule 20 of the Code of Civil Procedure, 1908 (5 of 1908), in the absence of using of all reasonable and due diligence for locating the whereabouts of the assessee, not being as per the mandate of law cannot be subscribed on our part. Our aforesaid view that service of notice in case of an assessee residing abroad, by affixing the same on the main door of his local residence in India is not a valid service, is supported by the judgment of the Hon’ble High Court of Allahabad - AT

View Source

← Previous Next →

Service of notice u/s 148 - The service of Notice u/s 148 by ...

Invalid Service of Notice u/s 148: Efforts to Locate Assessee Required, Affixing Notice on Door Insufficient.

February 26, 2022

Case Laws Income Tax AT

You may also like:

Presumption to service of notice u/s 148 - revenue failed to discharge the onus - also notice which u/s 148 was sent on the address where the assessee was not residing -...

Default in issue of notice - Notice deemed to be valid in certain circumstances. 292BB - what is contemplated under Section 149 is “issuance of notice” under Section 148...

This case deals with the validity of a notice issued u/s 148 of the Income Tax Act by the Jurisdictional Assessing Officer (JAO) in light of the provisions of Section...

Penalty u/s 271(1)(b) - Manner of service of notice - there is no mentioning of reasons by the A.O. in the assessment order as to why the Notice has to be served through...

Faceless assessment regime mandated u/s 151A - Jurisdictional Assessing Officer not permitted to issue notice u/s 148, as it would breach Section 151A provisions - No...

The High Court held that the notice issued by the Jurisdictional Assessing Officer (JAO) u/s 148 was invalid as the provisions of Section 151A mandate that such notice...

ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

Reopening of assessment u/s 147 - notice passed u/s.148 was not signed by the AO digitally or manually - not a curable defect u/s 292B - - The notice u/s.148 having no...

Validity of reopening of assessment u/s 147 - Issuing of notice u/s 148 in the wrong name - it was only a typographical error in first name of the assessee though other...

Reopening of assessment - AO was not aware about the death of the assessee at the relevant time when he issued notice under section 148 of the Act. Therefore, notice...

The ITAT Delhi considered the validity of a re-assessment order where no notice u/s 148 was served on the assessee. The notice u/s 148 was issued through the ITBA portal...

The HC held that the Jurisdictional Assessment Officer (JAO) has exclusive jurisdiction to issue notice u/s 148 of the Income Tax Act. For assessment, re-assessment or...

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...

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: