Reopening of assessment u/s 147 - impugned order u/s 148A(d) as ...

Reassessment and Notices Issued to Non-Existent Entity Post Firm Dissolution Violate Sections 147 and 148A(d.

June 20, 2023

Case Laws Income Tax HC

Reopening of assessment u/s 147 - impugned order u/s 148A(d) as well as the impugned notice u/s 148 passed and issued in the name of non-extant entity - Constitution of proprietorship firm after Dissolution of Partnership Firm - The impugned order u/s 148A(d) and notice u/s148 were passed and issued against a non-extant entity, as such the same cannot be complied with. - HC

View Source

← Previous Next →

Reopening of assessment u/s 147 - impugned order u/s 148A(d) as ...

Reassessment and Notices Issued to Non-Existent Entity Post Firm Dissolution Violate Sections 147 and 148A(d.

June 20, 2023

Case Laws Income Tax HC

You may also like:

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

Notice issued against dissolved firm invalid; firm ceased to exist, rendering reassessment proceedings untenable. Apex Court's decision in Maruti Suzuki case mandates...

Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity....

The HC quashed reassessment proceedings initiated against a dissolved partnership firm. The Assessing Officer had erroneously issued notice under s.148A(b) and passed...

Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a...

The High Court addressed the validity of a show cause notice (SCN) and final order issued against a non-existent entity, the rectification of procedural defects, and the...

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...

Notice u/s 148 issued to a non-existent entity due to merger. ITAT held such notice illegal, invalid and non-est as per Bombay HC in Uber India Systems Pvt. Ltd. Despite...

Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

Reopening proceedings against non-existent entity/ partnership firm -The case revolves around the jurisdictional issue arising from actions taken by the assessing...

Reassessment proceedings issued in the name of a non-existent entity - amalgamation of a company - The stand of the revenue that the reassessment was justified in view...

HC invalidated reassessment proceedings initiated under s148A(b) based on alleged bogus capital expenses identified through CRIU/VRU information. Revenue's physical...

Reopening of assessment u/s 147 against non-existing entity - scheme of the amalgamation and arrangement approved - The High Court acknowledges the petitioner's argument...

ITAT held reassessment proceedings under s.147 invalid where notice was issued to non-existent partnership firm. The tribunal emphasized that serving notice to defunct...

Reassessment notices issued to a non-existing entity - Amalgamation - The fact that PAN was not deactivated would not help the Revenue because there could be cases...

Quick Updates: