Tag: validity of notice u/s 148

PCIT approval for re-opening only by putting signing was without application of mind -SC dismissed SLP  PCIT approval for re-opening only by signing was without application of mind –Supreme Court dismisses SLP of the Income Tax Department   In a recent judgment, Hon’ble Supreme Court has dismissed the …

Information from Investigating Wing cannot be sole basis for forming belief that income escaped assessment – High Court In a recent judgment, Hon’ble Delhi High Court has held that information received from Investigating Wing cannot be the sole basis for forming a belief that income of the assessee …

Notice can not be issued u/s 148 unless original return filed u/s 139(1) is processed – ITAT In a recent judgment, ITAT Delhi has quashed notice issued u/s 148 confirming the view that where the original return file u/s 139(1) was pending and not yet processed. ABCAUS Case …

Change of opinion not a jurisdictional issue-Writ Petition against notice u/s 148 was dismissed by the High Court due to alternative remedy. In a recent judgment, Hon’ble High Court of Jharkhand has dismissed a Writ Petition against notice u/s 148 holding that change in opinion cannot be said …

Legal representatives can not be proceeded without following provisions u/s 148A(b) – High Court In a recent judgment, the Hon’ble High Court of Rajasthan has held that proceedings under the liability created against legal representatives of deceased assessee can be initiated but only after compliance of mandatory provisions …

Notice issued u/s 148 invalid if not signed digitally or manually by Assessing Officer – ITAT  In a recent judgment, ITAT Kolkata quashed the assessment order u/s 147 as the notice  issued u/s 148 was invalid as it did not bear the signature of Assessing Officer either digitally …

Issue of notice u/s 148 before approval by CIT is void ab initio- Supreme Court dismissed SLP  In a recent judgment, Hon’ble Supreme Court dismissed the Special Leave Petition of the Revenue against the judgment that Issue of notice u/s 148 before grant of approval by CIT was …

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 …

There is no statutory obligation upon legal heirs to intimate death of assessee to the Income Tax Department In a recent judgment, Hon’ble High Court Karnataka held that there is no statutory obligation upon legal heirs to intimate death of assessee to the Income Tax Department. ABCAUS Case …