HC quashed reassessment proceedings initiated under s.147 due to ...

Income Tax Reassessment Under Section 147 Invalidated Due To Vague Notice And Procedural Lapses In 148A

March 1, 2025

Case Laws Income Tax HC

HC quashed reassessment proceedings initiated under s.147 due to procedural deficiencies and lack of specific information. AO failed to provide essential details including bank name in s.148A(b) notice, making it impossible for assessee to respond effectively. Despite assessee's objections and proof of closed ICICI account, AO proceeded hastily without proper verification. Department's failure to deny bank's confirmation of account closure and inability to establish prima facie connection between disputed account and assessee demonstrated non-compliance with s.148A procedural requirements. Court found reassessment notice invalid due to vague information, rushed decision-making, and department's failure to substantiate claims even during proceedings.

View Source

← Previous Next →

HC quashed reassessment proceedings initiated under s.147 due to ...

Income Tax Reassessment Under Section 147 Invalidated Due To Vague Notice And Procedural Lapses In 148A

March 1, 2025

Case Laws Income Tax HC

You may also like:

HC invalidated reassessment proceedings against the petitioner under Section 148A, finding a critical procedural defect. The AO's notice failed to substantiate the claim...

ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

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...

The HC held that the second notice issued u/s 148A(b) was a standalone notice, not a continuation of the first notice. The information on which the notices were based...

AO issued notice u/s 148A(b) making certain allegations. However, in subsequent order u/s 148A(d), AO raised grounds at variance with initial allegations in 148A(b)...

HC quashed reassessment proceedings initiated against a dissolved company, finding them without jurisdiction and contrary to law. The proceedings violated statutory...

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...

Procedural lapses by third parties should not deprive taxpayers of TDS credit when they have acted in good faith and declared income. Section 205 bars direct tax...

HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following established precedents and CBIC Circular No.128/47/2019-GST...

HC invalidated the retrospective cancellation of GST registration due to procedural deficiencies in the show cause notice (SCN). The original SCN failed to disclose the...

The High Court considered the validity of reassessment orders u/s 148A(d) where reasons differed from those in notices u/s 148A(b). The primary issue was the taxability...

Validity of reopening notice - Absence of the manual/digital signature of the A.O in the copy of the Reopening notice - Elaborating on the term "signed", it was observed...

Reopening of assessment u/s 147 - validity of order passed u/s 148A(d) - With Regard to the approval under Section 151 of the Income Tax Act, the High Court questions...

CENVAT credit - procedural lapses - whether credit of Cenvat taken on the basis of ISD Invoices issued by the Head Office of the appellant units is deniable for curable...

HC quashed tax demand order under GST Act due to procedural irregularities in notice service. Petitioner claimed no awareness of notices or orders, preventing timely...

Quick Updates: