The Appellate Tribunal addressed the issue of notice u/s 143(2) ...

Appellate Tribunal cancels assessment order due to invalid notice by non-jurisdictional AO.

Case Laws Income Tax

June 28, 2024

The Appellate Tribunal addressed the issue of notice u/s 143(2) issued by a non-jurisdictional AO. The initial notice was issued by an ITO who did not have valid jurisdiction over the case due to the income threshold. The subsequent assessment order by DCIT, based on the invalid notice, was deemed unsustainable. The objection period for jurisdiction was analyzed, citing a relevant case. The Tribunal concluded that the assessment order by DCIT, relying on the improper notice, must be quashed. The appeal of the assessee was allowed.

View Source

← Previous Next →

The Appellate Tribunal addressed the issue of notice u/s 143(2) ...

Appellate Tribunal cancels assessment order due to invalid notice by non-jurisdictional AO.

Case Laws Income Tax

June 28, 2024

You may also like:

Validity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - The Appellate Tribunal found that the AO had not issued the statutory notice under...

Reopening of assessment u/s 147 - notice under section 148 has been issued by a non jurisdictional AO - It is settled principle of law that when the notice under section...

The ITAT Delhi held that the notice issued by a non-jurisdictional Assessing Officer u/s 148 was invalid. The jurisdiction over the assessee was with a different...

Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of residential address of the assessee - The Appellate Tribunal admitted the additional ground raised...

Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - CGST - Circular

Reopening of assessment u/s 147 - non independent application of mind by AO - Scope of borrowed satisfaction - The Appellate Tribunal found that the reopening was solely...

Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objection were filed within one month u/s 124 - The Appellate Tribunal found that the notices were indeed...

The Appellate Tribunal considered two main issues: 1. Addition u/s 37(1) - Assessee incurred business loss due to default in property payment, allowed as revenue loss. 2....

Revision u/s 263 against non-Est order - The ITAT held that, return filed beyond the prescribed time limit under notice u/s 148 should not be treated as non-est. -...

Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - Jurisdiction of AO based on income threshold / monetary limits as per the return of income - The...

The Appellate Tribunal considered two issues: Penalty u/s 271(1)(c) and u/s 270A. For the first, the Tribunal found the penalty notice defective as it did not specify...

Validity of notice u/s 143(2) - Assuming wrong jurisdiction by issuing notice u/s 143 (2) by a non-jurisdictional AO and then framing the assessment by jurisdictional AO...

Revision u/s 263 by CIT - defect of non-issuance of notice u/s. 143(2) - Section 292BB is only safeguarding the deficiency if any of the service/non-service of notice...

The Appellate Tribunal examined the validity of penalty proceedings u/s 270A due to the failure to specify relevant clauses. It was held that the penalty proceedings...

Valuation of goods transacted between related persons - Royalty addition - The Appellate Tribunal scrutinized the jurisdictional implications and competence of the...

Quick Updates: