Section 143(2) is a mandatory requirement, and failure to comply ...

Reassessment invalid if no notice issued under Sec 143(2) despite Sec 292BB.

Case Laws Income Tax

September 7, 2024

Section 143(2) is a mandatory requirement, and failure to comply with it renders the reassessment proceedings invalid. The High Court has consistently held that Section 143(2) must be mandatorily complied with in reassessment actions. Section 292BB cannot cure the complete absence of notice u/s 143(2) as it only applies to defects in the manner of service, not the absence of notice itself. Consequently, the reassessment action is liable to be quashed due to the failure to comply with the mandatory requirement of issuing notice u/s 143(2).

View Source

← Previous Next →

Section 143(2) is a mandatory requirement, and failure to comply ...

Reassessment invalid if no notice issued under Sec 143(2) despite Sec 292BB.

Case Laws Income Tax

September 7, 2024

You may also like:

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...

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...

Validity of assessment - Non issuing of notice u/s 143(2) - Applicability of provisions of section 292BB - Before the Tribunal the AR could not submit any proof for...

Validity of reassessment u/s. 147 - non-issuance of notice u/s. 143(2) - Onus of filing of ROI on the assessee is a responsibility which is cast upon him to be fulfilled...

Validity of the assessment order issued in the absence of issuance of notice u/s 143(2) - protection u/s 292BB eligible or not? - It is now well settled law that if the...

Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before...

Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of...

Service and issuance of notice u/s 143(2) - scope of insertion of Section 292BB - for Section 292BB to apply, the notice must have emanated from the department, it is...

Reopening of assessment u/s 147- non-issue of notice u/s. 143(2) - Non filing of ITR within thirty days after issue of notice u/s. 148 - though the assessee did not file...

ITO Jurisdiction over the assessee to issue notice u/s 143(2) - rectifiable error u/s 292BB - As in the case on hand, the revenue sought to take coverage under Section...

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 re-reassessment u/s 147 - scope of section 292BB - non-issuance of notice u/s 143(2) is not a procedural irregularity, the same cannot be cured u/s 292BB

Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice u/s. 143(2) by correct AO - As per CBDT instruction the scrutiny noticemust be issued by the...

If the Assessing Officer has time in his hands to issue notice u/s 143(2), why is he issuing notice u/s 148, we do not understand, specifically in the background of the...

Quick Updates: