Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross ...

Case Laws Income Tax

November 18, 2023

Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross violation of the principle of natural justice - whether by not issuing show cause notice while framing the assessment, principles of natural justice have at all been violated? - Held Yes - Assessment order quashed and set aside - HC

View Source

← Previous Next →

Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross ...

Case Laws Income Tax

November 18, 2023

You may also like:

Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal...

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 by National Faceless Assessment Centre (NFAC) u/s 143 (3) read with Section 144-B - Requirement of preparing a draft assessment order u/s 144-B...

Validity of final assessment orders passed by the Customs authorities - violation of principles of natural justice - Since there is obvious violation of the principles...

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...

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...

Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite...

Assessment u/s 144B - violation of principle of natural justice - series of adjournments were granted on the prayer of the petitioner from time to time - petitioner...

Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation...

Validity of Assessment order passed u/s 143(3) - scrutiny assessment - period of limitation specified u/s 153(1) - assessment order framed by the Assessing Officer is in...

Validity of Assessment order framed u/s 143(3) r.w.s. 144B - opportunity to respond to the show-cause notice was not made available to the assessee - - the order passed...

Validity of Assessment passed under Section 143(3) read with Section 144B - order was passed prior to the expiration of deadline prescribed for preferring a response -...

Reopening of assessment u/s 147 - Earlier, ITAT remanded the matter back requesting the AO to provide reasons for initiating reassessment proceedings. - AO must have...

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...

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...

Quick Updates: