Tag: order u/s 148A(d)

Orders passed u/s 148A(d) and 148 quashed for not providing copies of audit objection, all relevant documents and personal hearing  In a recent judgment, Hon’ble Allahabad High Court quashed the orders passed under Section 148A(d) and under Section 148 for not providing copies of audit objection, all relevant …

Assessee has right to get complete statements recorded against him and relied upon by the Income Tax Department  during the assessment proceedings  In a recent order, the Hon’ble High Court of Karnataka directed that complete statements recorded against assessee and relied upon by the Income Tax Department  during …

Reopening notice u/s 148 and order u/s 148A(d) quashed as it was issued by Jurisdictional AO and not by a Faceless AO In a recent judgment, Hon’ble Bombay High Court has quashed notice u/s 148 and order u/s 148A(d) as they were issued by the Jurisdictional Assessing Officer …

Dropped Reassessment proceedings revived by corrigendum on change of opinion without any new material not allowable. In a recent judgment, Hon’ble High Court has held that once dropped Reassessment proceedings revived by corrigendum on change of opinion without any new material not allowable ABCAUS Case Law Citation:ABCAUS 4140 …

AO directed to pass order u/s 148A(d) after considering belated reply filed by assessee after supply of legible copies of annexure to SCN u/s 148A(b) In a recent judgment, Hon’ble High Court of Madhya Pradesh has directed the Assessing Officer (AO) to pass order u/s 148A(d) only after …

Notice u/s 148A(b) not signed physically or digitally is illegal, invalid and inoperative – High Court In a recent judgment, High Court of Karnataka has held that Notice u/s 148A(b) was illegal on two counts first notice was not signed physically or digitally secondly, notice prescribed less than …

Notice u/s 148A(b) issued by non-jurisdictional AO bad in law – ITAT quashed order u/s 148A(d) In a recent judgment, the ITAT Jodhpur has quashed order u/s 148A(d) as notice u/s 148A(b) was issued by the non-jurisdictional ITO was bad in law. ABCAUS Case Law Citation:ABCAUS 4095 (2024) …

Notice under Section 148(A)(b) was defective as the assessee was dead earlier to its issuance – Karnataka High Court. In a recent judgment, the Hon’ble Karnataka High Court has held that notice under Section 148(A)(b) was defective on the ground that the assessee was dead earlier to it …

Notice u/s 148A(b) giving less than seven days time to submit response quashed In a recent judgment, the Hon’ble High Court of Karnataka has set aside show cause notice u/s 148A(b) giving less than seven days’ time to submit response ABCAUS Case Law Citation:ABCAUS 4085 (2024) (06) HC …

Order u/s 148A(d) quashed for non furnishing vital information to assessee to rebut allegation of escapement of income In a recent judgment, the Hon’ble Allahabad High Court has set aside order passed u/s 148A(d) holding that when vital information was not furnished to assessee, due compliance of Section …