Tag: notice u/s 143(2)
Issuance of notice on wrong address not confers right on the Assessing Officer to get the notice served u/s 143(2) by way of affixation ABCAUS Case Law Citation:ABCAUS 3192 (2019) (11) ITAT Important case law relied upon by the parties:CIT vs. Madhsy Films P. Ltd. 301 ITR 69 …
Notice u/s 143(2) served by affixture at wrong address without independent witness of the locality made it bad in the eyes of law. ITAT allowed appeal of the assessee ABCAUS Case Law Citation:ABCAUS 3176 (2019) (10) ITAT Important case law relied upon by the parties:ACIT Vs. Hotel Blue …
Mere mentioning changed address in return of income (ITR) without intimating AO new address and not getting PAN database changed is not enough – Supreme Court Mere mentioning changed address in ITR not enough ABCAUS Case Law Citation:ABCAUS 3175 (2019) (10) SC Important case law relied upon by …
Notice u/s 143(2) issued in the name of dead person, assessment completed in the name of the deceased assessee through legal heirs set aside as invalid ABCAUS Case Law Citation:ABCAUS 3174 (2019) (10) HC Important case law relied upon by the parties:CIT vs M HemanathanSavithriammal v. State of …
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. …
Notice u/s 143(2) issued by ITO of non jurisdictional ward and consequent assessment framed was invalid and hence both quashed ABCAUS Case Law Citation: ABCAUS 2977 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties: Hindustan Transport Co. vs. Inspecting Assistant Commissioner 189 ITR 326 Abhishek …
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 …
Printing email-telephone number on Income Tax Notice us 143(2). Till automatic printing, stamp details to be mentioned on notice-CBDT DIRECTORATE OF INCOME TAX (SYSTEMS) ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055 Email: adg2 .systems@incometax.gov.in, Telephone: 0120-2770029 F.No. DGIT(S)/ADG(S)-2/CASS 2016-17/93/2016 …
F. No. 225/162/2016/ITA.II Government of India Ministry of Finance Department of Revenue CBDT North Block, New Delhi, dated the 11th of July, 2016 To All Pr. CCsIT/Pr. CCIT(International-tax)/CCIT(Exemptions)/Pr. DsGIT Subject: – Issue of notices under section 143(2) of Income-tax Act, 1961 in revised format-regd. With reference to the …
