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Income Tax Case Laws - Section: 292BB


Income Tax

Cases for Section: 292BB
Showing 1 to 15 of 45 Records

2014 (10) TMI 296 - ITAT JODHPUR

ITO, Ward-1(2), Udaipur Versus Versus Shri Bhuvanesh Maheshwari, Prop. M/s. B. Maheshwari & Co.

Validity of Assessment order u/s 143(3) Notice served beyond the time prescribed Held that:- The AO claimed to have served the notice u/s 143(2) of the Act to one Shri Bherulal on 24/09/2010 fixing the date of hearing for 07/10/2010 - The notice ......

2014 (10) TMI 141 - ITAT DELHI

Dy. Commissioner of Income-tax Versus M/s. Silver Line

Admission of additional ground - Reopening of assessment u/s 147 and 148 Non-issuance of notice u/s 143(2) of the Act as alleged by the assessee-firm had vitiated the conclusion of the assessments u/s 147 read with s. 143(3) of the Act Held that: ......


Commissioner of Income Tax-II Versus M/s. Salarpur Cold Storage (Pvt.) Ltd.

Validity of belated notice u/s 143(2) in pursuance of section 292BB - scrutiny assessment - Assessee had cooperated with the proceedings - Held that:- The Tribunal had rightly noted that the AO had recorded in the order of assessment that a notice ......

2014 (8) TMI 279 - ITAT JODHPUR

Shri Kishan Kumar Bansal Versus ITO, Ward-1, Makrana

Non-issuance of notice u/s 143(2) for the purpose of reassessment u/s 147 validation u/s 292BB - Held that:- Any legal ground even if it was not raised before any authorities can be raised for the first time in case no further investigation of fact ......

2014 (7) TMI 721 - DELHI HIGH COURT

Narinder Kumar & Others Versus Commissioner of Income Tax-VII, Delhi

Service of notice u/s 282 for scrutiny assessment u/s 143(2) Loss incurred because of drop in value of closing stock Held that:- The questionnaire/notice sent by the AO to the assessee which mentioned that the notice u/s 143(2) had been duly rece ......

2014 (7) TMI 550 - ITAT MUMBAI

Dhirajlal & Company. Versus DCIT Spl. Range 48, Mumbai

Validity of block assessment Non issue of notice u/s 143(2) for making assessment u/s 158BC validation u/s 292B - Held that:- The appeal was filed in the year 1997 and for last so many years it remained pending for some or the other reasons inclu ......

2014 (2) TMI 989 - ITAT BANGALORE

M/s. Amiti Software Technologies Pvt. Ltd. Versus The Income Tax Officer

Service of Notice u/s 143(2) of the Act - Applicability of Section 292BB of the Act - Whether the notice was issued and served within the time contemplated u/s. 143(2) of the Act - Held that:- The notice issued by the AO u/s. 143(2) of the Act in the ......


Manish Prakash Gupta Versus Commissioner of Income-tax

Block Assessment - Requirement to serve Notice u/s 143(2) of the Act - Held that:- The decision in Asstt. CIT v. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] followed - The AO must necessarily issue notice u/s 143(2) of the Act within th ......


Commissioner of Income Tax Versus Bharat G. Patel

Validity of block assessment proceedings within time limit - Notice u/s 143(2) of the Act not issued Held that:- The decision in Assistant Commissioner of Income-Tax and another vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] - Notice ......


Nawal Kishore & Sons Jewellers Versus The Commissioner of Income-tax

Whether non-issuance of notice u/s 143(2) affect the validity of block assessment order - Held that:- In the present case the admitted position is that the notice under Section 143 (2) of the Act was not issued, and thus question of service, or impro ......

2013 (12) TMI 745 - DELHI HIGH COURT

Director of Income Tax Versus VR. Educational Trust

Service of notice u/s 143(2) for the purpose of reassessment u/s 147 - The stand taken by the revenue is that the notice issued under Section 142(1) dated 14th August, 2008 should be treated as omnibus or a general notice. It is accordingly submitted ......

2013 (12) TMI 445 - ITAT HYDERABAD

Navayuga Spatial Technologies Pvt. Ltd. Versus Dy. Commissioner of Income-tax

Validity of assessment u/s 143(3) - Held that:- The notice under S.143(2) was served more than 12 months after the month of filing of the return - Following Kuber Tobacco Products (P) Ltd. V/s Dy. CIT [2009 (1) TMI 304 - ITAT DELHI] - As per the amen ......

2013 (12) TMI 444 - ITAT HYDERABAD

Rajendra Prasad Versus DCIT, Cir-5(1), Hyderabad.

Validity of proceedings u/s 143(3) - Held that:- The notice u/s 143(2) was issued on 9-9-2009 i.e. beyond one year from the date of filing of the return - The assessee has participated in the assessment proceedings and fully cooperated for completion ......

2013 (12) TMI 415 - ITAT HYDERABAD

Shri M. Mahesh Kumar Versus Income Tax Officer

Validity of assessment u/s 143(3) and 144 The initial notice was issued by his predecessor on 15/07/2007, which was issued in time and served on the assessee in time, but, the acknowledgment could not be traced - The fresh notice issued on 26/05/20 ......

2013 (12) TMI 16 - ITAT DELHI

DCIT, Circle-18(1), New Delhi Versus Usha Stud & Agricultural Farms (P) Ltd.

Validity of assessment proceedings u/s 147 Held that:- A notice u/s 148 of the Act was issued on 22-03-2005 and as per the AO, the notice was served on the assessee on 24.03.2005 - Service of notice is the sine qua non for a proceedings u/s 147 of ......



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