Tag: validity of notice u/s 148

Reasons recorded for reopening without quantifying amount escaped. Notice issued u/s 148 and reassessment proceedings held null and void ab-initio.   ABCAUS Case Law Citation: ABCAUS 2395 (2018) 07 ITAT The instant appeal had been filed by the assessee challenging the order of the Commissioner of Income Tax …

Income tax notice issued in the name of dead person is illegal. Revenue can nor plead ignorance as there is no provision requiting legal representative to to intimate death or cancel PAN– High Court The instant Writ Petition was filed by the appellant assessee seeking quashing of the …

Return filed with wrong jurisdiction cannot be considered for deciding the validity of reopening u/s 148 as AO’s belief is based on material available with him – ITAT ABCAUS Case Law Citation ABCAUS 2368 (2018) 06 ITAT The instant appeal was filed by the assessee challenging the order …

Reopening notice u/s 148 void if original assessment pending in appeal.  ITAT quashed notice where proceedings u/s 153A were pending before CIT(A) ABCAUS Case Law Citation ABCAUS 2363 (2018) 06 ITAT The instant appeal was preferred by the assessee against the order of the Commissioner of Income Tax …

Notice us 148 not invalid if assessee do not challenge it. Settled law is that if  assessee chooses not to challenge notice issued it is to be treated as valid – ITAT ABCAUS Case Law Citation: ABCAUS 1210 (2017) (04) ITAT The Grievance: The appellant assessee company was …