Notices issued u/ss 84 and 27(1)(a) of the Tamil Nadu Value ...

Tax notices validly issued for revision assessments despite errors.

Case Laws VAT / Sales Tax

November 13, 2024

Notices issued u/ss 84 and 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 were valid. The time limitation for revising assessment orders is not an issue if a notice is issued in time. The High Court had previously dealt with a similar case involving Section 27. According to the proviso to Section 22(2), assessment years were deemed completed on 30.06.2012. Any revision proceedings had to be completed within six years for deemed assessments u/s 27. Mentioning the wrong provision or not mentioning it does not invalidate an order if the authority had requisite jurisdiction. The 23.07.2014 notices, though erroneously mentioning Section 84, were intended for revision u/s 27(1)(a). The assessments completed on 04.01.2021, 31.12.2020, and 07.01.2021 were within the limitation period prescribed u/s 27(1)(a). The writ petitions were dismissed.

View Source

← Previous Next →

Notices issued u/ss 84 and 27(1)(a) of the Tamil Nadu Value ...

Tax notices validly issued for revision assessments despite errors.

Case Laws VAT / Sales Tax

November 13, 2024

You may also like:

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

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...

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

Reopening of assessment u/s 147 - The High Court noted that the issue of disallowance under Section 14A of the Act had been thoroughly examined during the original...

The High Court ruled that the Joint Assistant Commissioner (JAO) lacked jurisdiction to issue notices u/s 148 for reassessment of income escaping assessment. The notices...

Validity of Faceless assessment of income escaping assessment u/s 151 - According to Petitioners, the notice could have been issued only by the Faceless Assessing...

The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice...

Reopening of assessment u/s 147 was based on reasons to believe the difference between total cash sales and cash sales reflected in books. Held: Reopening was made only...

Validity of Show cause notice (SCN) u/s 74 - Under Section 74(1) notice is an independent notice to be issued in DRC-01, whereas the notice under Section 74(5) was to be...

Notices issued u/s 148 of the Income Tax Act for reassessment proceedings related to international tax charges must comply with the mandatory faceless procedure...

Revision u/s 263 - once the AO cannot examine any other issue except the issue as selected for limited scrutiny assessment, the PCIT can examine the only issue which was...

Validity of reopening an assessment and the legality of issuing a new Show Cause Notice u/s 148-A(b) after the conclusion of initial reassessment proceedings. The key...

Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessment Officer (FAO) u/s 148A(b) for income escaping assessment is invalid. Faceless...

Validity of reopening of assessment - The High Court found that the Assessing Officer issued the notice based on the survey action on Jammu & Kashmir Bank, conducted...

Validity of assessment - show cause notice has been issued manually - The petitioner refers to a snap shot of the E-portal contending that does not refer to show cause...

Quick Updates: