limitation period service of notice 143(2) Archives

Challenging service of notice u/s 143(2) barred by operation of section 292BB

administrator September 3, 2020 Income Tax, ITAT

challenging service of notice u/s 143(2) is barred by operation of section 292BB as held by Hon’ble Supreme Court ABACUS Case Law CitationABCAUS 3384 (2020) (09) ITAT Important case law relied upon by the parties:CIT Vs. Laxman Das Khandelwal, 108 taxmann.com 183 (SC) In the instant case, the …

Reassessment completed without serving notice u/s 143(2) invalid

administrator August 30, 2020 Income Tax, ITAT

Reassessment completed without serving notice u/s 143(2) invalid. Issue and service of notice are jurisdictional requirements ABACUS Case Law CitationABCAUS 3377 (2020) (08) ITAT Important case law relied upon by the parties:CIT vs. Chetan Gupta 382 ITR 613 In the instant case, the assessee had raised additional grounds …

Requirement u/s 143(2) is of service of notice and not issue of notice. ITAT explains the law

administrator July 12, 2019 Income Tax, ITAT

Requirement u/s 143(2) is of service of notice and not issue of notice. ITAT explains the law on service of notice under Income Tax Act , 1961 ABCAUS Case Law Citation:ABCAUS 3058 (2019) (07) ITAT Important Case Laws Cited/relied upon by the parties:V. R. A. Cotton Mills P. …

Non raising limitation issue and participation in proceeding not precludes assessee to raise it later

administrator June 18, 2019 High Courts, Income Tax

Non raising of limitation issue and participation in assessment proceeding not precludes assessee to raise such issue at a later stage nor law sanctions a void proceedings ABCAUS Case Law Citation: ABCAUS 3017 (2019) (06) HC The petitioner was aggrieved by the assessment order passed together with appellate …

Issue of notice u/s 143(2) on the same day, return was filed made entire assessment illegal

administrator March 24, 2019 Income Tax, ITAT

Issue of notice u/s 143(2) on the same day return was filed made the entire assessment illegal for being non application of mind by the AO – ITAT ABCAUS Case Law Citation: ABCAUS 2841 (2019) (03) ITAT Important Case Laws Cited/relied upon by the parties Ashtech Industries Pvt. …

Limitation period not prescribed but assessment order must be served within reasonable time – ITAT

administrator January 12, 2019 Income Tax, ITAT

Limitation period not prescribed for service of assessment order but it must be served within reasonable time as held by the various high courts – ITAT ABCAUS Case Law Citation:ABCAUS 2715 (2019) (01) ITAT Important Case Laws Cited/relied upon:CIT Vs. Subrata Roy,(2014(7) TMI42)ACIT Vs. Orissa Stevedores LtdState of …

Jurisdiction of AO cannot be challenged after completion of assessment proceedings-ITAT

administrator May 18, 2018 Income Tax, ITAT

Jurisdiction of AO cannot be challenged after completion of assessment proceedings. ITAT dismissed assessee’s appeal in view of provisions of section 124(3)(a) The appellant assessee by cross objections had challenged the order passed by the CIT(A) in confirming the action of the Assessing Officer (AO) in framing the …

Post office not an agent of the assessee. Notice u/s 143(2) dispatched to post office on the last date of limitation period not service to the assessee.

administrator April 10, 2016 Income Tax, ITAT, Judgments

In a latest judgment, ITAT Delhi has held that post office is not an agent of the assessee. Notice u/s 143(2) dispatched to post office on the last date of limitation period can not be deemed to be the date of service of notice to the assessee. Case Law Details: …

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