Tag: notice u/s 143(2)

Notice u/s 143(2) without specifying whether it is a limited scrutiny or a complete scrutiny or a compulsory manual scrutiny held void – ITAT In a recent judgment, ITAT Guwahati has held that income tax notice u/s 143(2) without specifying whether it is a limited scrutiny or a …

AO taking cognizance of belated return ought to have issued the mandatory notice under section 143(2) of the Act – ITAT In a recent judgment, ITAT Agra has held that once AO took cognizance of the belated return filed by the assessee he ought to have issued the …

Notice u/s 143(2) send by email fifty seconds before signing by the Assessing Officer was not a legal notice – ITAT In a recent judgment, ITAT Jaipur quashed the assessment holding that notice under section 143(2) send by email fifty seconds before signing of notice by the Assessing …

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) …