Reopening of assessment u/s 147 - notice in the name of a ...

Case Laws Income Tax

April 7, 2023

Reopening of assessment u/s 147 - notice in the name of a non-existing company - company as already been amalgamated - Thus impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. - Notice is not tenable - HC

View Source

← Previous Next →

Reopening of assessment u/s 147 - notice in the name of a ...

Case Laws Income Tax

April 7, 2023

You may also like:

Reopening of assessment u/s 147 - notice against non-existing company - notice was issued in the name of the amalgamating company - The substantive defective notice...

Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

Validity of Assessment u/s 144B - Amalgamated company - once assessment order is passed against non-existing company, there would be no cure, even for filing of the...

Reopening of assessment u/s 147 - Unexplained loan - There were no justification for the A.O. to record non-existing, incorrect and wrong facts in the reasons for...

Assessment against non existent company - name of company struck off by ROC - Assessment based on Seized Materials - The Tribunal noted that the Assessing Officer was...

Validity of reopening of assessment u/s 147 - notice issued to a company which is non-existent on the date as it stood amalgamated with the appellant/petitioner - ts...

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...

Reopening of assessment u/s 147 - notice issued to a non-existent company - Curable defect u/s 292B or not? - Respondents’ records would have indicated that Niraj...

Validity of Reopening of assessment u/s 147 - notice against company amalgamated/ non-existing - The company post amalgamation having ceased to exist, the jurisdictional...

Reopening of assessment u/s 147 - In case incorrect, wrong and non-existing reasons are recorded by the A.O. for reopening of the assessment and A.O. failed to verify...

Validity of Reopening of assessment u/s 147 - Non-existing company - This Court is of the considered opinion that, in the present case, the proceedings were continued...

Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

Draft assessment order passed in the name of company as merged/amalgamated with the petitioner company - Petitioner played a trick on the Income Tax Department to...

The High Court held that the reopening notice issued u/s 148 against a non-existent entity, i.e., the amalgamating company that had ceased to exist due to an approved...

The ITAT held that reopening assessment against a deceased person, a non-existing company converted into LLP, is invalid. The company's status as "dissolved" on MCA data...

Quick Updates: