Tag: validity of notice u/s 148

When foundation of reopening does not survive, no addition can be made in respect of other issues – ITAT In a recent judgment, ITAT Delhi has held that when the very foundation of reopening does not survive, no addition can be made in respect of other issues based …

Notice u/s 148 set-aside and remitted back since the assessee’s e-mail was inactive leading to all notices go un-noticed In a recent judgment, Karnataka High Court has set-aside notice u/s 148 and order passed u/s 147 since the assessee’s e-mail was inactive and therefore all notices went un-noticed …

AO after dropping an issue in assessment u/s 143(3) for lack of evidence is competent to re-open such issue upon gathering necessary information – Calcutta High Court In a recent judgment, Hon’ble Calcutta High Court has held that the jurisdictional assessing officer after having dropped an issue on …

SC upheld that merely producing audit objection in order u/s 148A(d) ignoring reply of assessee is non application of mind In a recent judgment, the Hon’ble Supreme Court upheld the judgment of Gujarat High Court in holding that merely producing of audit objection in the order under Section …

Mere preparation of income tax notice and forwarding the same for dispatch is not effective issuance of notice until it enters a computer resource outside the control of the AO. In a recent judgment, Hon’ble Supreme Court dismissed the SLP of the Revenue gainst the judgment of Telangana …

Faceless mechanism for income escaping assessment would not exclude the Central charges and International Taxation charges from its application – ITAT In a recent judgment, ITAT Chandigarh quashed notice under section 148 issued by JAO holding that faceless mechanism for income escaping assessment would not exclude the Central …

Assessment framed u/s 144 by issue of notice u/s 142(1) was void as time limit for filing ITR u/s 139(4) was over and it was a case of income escaping assessment In a recent judgment, ITAT Agra held that and assessment framed u/s 144 based on notice u/s …

Reopening quashed as Form No. 10 have limited space to fill reasons of accumulation of income u/s 11(2) and resolution was provided. In a recent judgment, Bombay High Court has quashed reopening order holding that the contents of Form No. 10 have limited space to fill reasons of …

Reassessment order quashed as reasons to believe stated that return was processed only u/s 143(1) whereas return was actually processed under Section 143(3) In a recent judgment, ITAT Ahmedabad has upheld quashing of reassessment order on account of non application of mind as reasons recorded stated that return …

ITAT quashed reassessment as notice u/s 148 was issued even prior to the due communication of approval u/s 151 to the Assessing Officer. In a recent judgment, ITAT Kolkata has quashed reopening of assessment as nullity and invalid in the eyes of law when the notice issued u/s …