Tag: validity of notice u/s 148

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 …

Audit Objections can be basis for reopening but mere quoting audit objection ignoring reply of assessee is non application of mind – SLP dismissed In a recent judgment Hon’ble Supreme Court dismissed the Special Leave Petition of the Revenue upholding High Court order quashing of order u/s 148A(d) …

Income Tax notice by process server held invalid for no acknowledgement or endorsement on the original notice as required under Code of Civil Procedure In a recent judgment, Hon’ble High Court has laid down the essential requirement of service of income tax notice by a process server. The …

Notice can not be issued under clause (b) of Section 148A without first making inquiry under section 148A(a) of the Income Tax Act, 1961. In a recent judgment, Hon’ble Supreme Court dismissed the SLP of the Income Tax Department against the judgment of the Hon’ble High Court which …