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Income Tax Case Laws - Section: 292BB


Income Tax

Cases for Section: 292BB
Showing 1 to 15 of 39 Records

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 ......


Commissioner of Income Tax I Versus Mohammad Khaleeq Commercial Taxes

Applicability of section 292BB Held that:- Notice was served after 1.4.2008 i.e., after the date of incorporation of Section 292BB of Income Tax Act - CBDT Circular No.549 of 1989 concedes that if the assessee after furnishing the return of income ......


Commissioner of Income Tax-Ii, Agra & Another Versus M/s. Deco Glass

Whether issuance of notice u/s 143(2) of the act is mandatory and not procedural Deeming provision under section 292BB of the Act - No valid reassessment order could be passed before issuing the said notice within the time prescribed under law R ......


Commissioner of Income Tax Versus M/s Harsingar Gutkha Pvt. Ltd.

Reassessment u/s 147 - improper service of notice u/s 148 - validity of the service of notice under section 148 Held that:- From the record, it appears that Sri O. P. Nehru has received the notice on 25.02.2004 at the assessees premises and he wa ......


The Commissioner of Income Tax Versus Dr. Ajay Prakash

Reassessment - Issue of Notice u/s 148 to the wrong address Held that:- provisions of Section 292BB would also not help the department. - The invalidity of the notice issued under Section 148 renders the entire reaassessment proceedings as null and ......

2013 (9) TMI 332 - ITAT AGRA

Income-tax Officer Versus Aligarh Auto Centre

Reassessment proceedings - Defect in service of notice u/s 143(2) Validity of Assesment as per Section 292BB - irregularity curable u/s 292BB - Whether the CIT(A) was right in holding that in absence of issuance of notice u/s 143(2), the assessmen ......

2013 (9) TMI 47 - ITAT AMRITSAR

Sh. Gurkirpal Singh, Prop. M/s. Supreme Industries Versus Income Tax Officer, , Ward 1(1)

Notice u/s 148 - Sanction of appropriate authority - Violation u/s 151(2) - Scope of Section 292BB - Benamidar - Benami Business in the name of other - Held that:- On perusal of the sanction taken u/s 151(2) of the Act before issuance of notice u/s 1 ......



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