Tag: notice u/s 143(2)
Notice u/s 143(2) issued by ITO who lacked jurisdiction held valid as in substance it was in conformity with the intent & purpose of Income Tax Act 1961. In a recent judgment, Guwahati High Court has held that in absence of ITAT finding that notice u/s 143(2) issued …
When AO started the computation of assessed income from the returned income, the return can not be considered non-est for no e-verification In a recent judgment, ITAT Delhi has held that when Assessing Officer started the computation of assessed income from the returned income, the return can not …
Assessment order set aside as show cause notice was sent to the chartered accountant of the assessee who neither informed regarding notice nor filed any reply. In a recent judgment, Karnataka High Court set aside the assessment order as the show cause notice was sent to the chartered …
If defects u/s 139(9) removed, date of filing of original return has to be considered for the purpose of computing the period of limitation for issue of notice u/s 143(2) In a recent judgment, the Hon’ble Supreme Court dismissed the Special Leave Petition (SLP) of the Income Tax …
In case of non-filer notice u/s 143(2) not mandatory and notice issued u/s 142(1) is sufficient – ITAT In a recent case, the ITAT Guwahati has held that in case of non-filer notice u/s 143(2) not mandatory and notice issued u/s 142(1) is sufficient ABCAUS Case Law Citation:ABCAUS …
Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions of section 143(2) can not be triggered. In a recent judgment, ITAT has held that notice issued under section 143(2) of the Act prior to filing of return …
Intimation issued u/s 143(1) after issue of notice u/s 143(2) legally invalid. Intimation u/s 143(1)(a) can not be issued after notice for regular assessment has been issued under section 143(2) ITAT in a recent judgment has confirmed that Intimation issued u/s 143(1) after issue of notice u/s 143(2) …
CBDT notifies prescribed ACIT/ DCIT (International Taxation), Circle -1(1)(1), Delhi as prescribed authority u/s 143(2) read with Rule 12E MINISTRY OF FINANCEDepartment of RevenueCentral Board of Direct Taxes(Income-tax) Notification No. 56/2022 New Delhi, the 28th May, 2022 S.O.2432(E).—In exercise of powers conferred under sub-section (2) of section 143 …
No Penalty u/s 271(1)(c) on filing revised return when no such questionnaire was issued with notice u/s 143(2) ABCAUS Case Law CitationABCAUS 3463 (2021) (03) ITAT Important case law relied referred:CIT vs. SSA’s Emerald MeadowsPr. CIT vs. Sahara India Life Insurance Company Ltd.ITO vs. Sitashri Trading & Finance …
Filing belated return & non-registration u/s 12AA no valid reasons to issue notice u/s 148 in absence of other tangible material other than return filed ABCAUS Case Law CitationABCAUS 3442 (2021) (01) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in …
