Tag: notice 143(2) time limit
Time limit for issue of notice u/s 143(2) is from the date of filing of original return of income – ITAT In a recent judgment, ITAT Delhi has held that time limit for issue of notice u/s 143(2) has to be considered for date of filing of original …
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. 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 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. …
Validity of income tax notice served on authorised representative upheld by Supreme Court as there was sufficient material to draw inference of deemed service ABCAUS Case Law Citation: ABCAUS 2214 (2018) (02) SC The respondent assessee was Proprietor of a Petrol Pump and was regularly assessed to the …
Assessment finality on search date reached if time for issuing notice us 143(2) had expired. In such cases additions can be made only if incriminating material found-ITAT ABCAUS Case Law Citation: ABCAUS 1102 (2017) (01) ITAT Assessment Year : 2008-09 Important Case Laws Cited: National Thermal Power Co …
