Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…
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…
CBDT notifies prescribed ACIT/ DCIT (International Taxation), Circle -1(1)(1), Delhi as prescribed authority u/s 143(2) read with Rule 12E MINISTRY…
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…
Filing belated return & non-registration u/s 12AA no valid reasons to issue notice u/s 148 in absence of other tangible…
Reassessment made by issue of notice 143(2) before filing of return of income is invalid and not sustainable in the…
challenging service of notice u/s 143(2) is barred by operation of section 292BB as held by Hon'ble Supreme Court ABACUS…
Reassessment completed without serving notice u/s 143(2) invalid. Issue and service of notice are jurisdictional requirements ABACUS Case Law CitationABCAUS…
Issuance of notice on wrong address not confers right on the Assessing Officer to get the notice served u/s 143(2)…
Notice u/s 143(2) served by affixture at wrong address without independent witness of the locality made it bad in the…