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 ......
2013 (11) TMI 978 - ALLAHABAD HIGH COURT
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 ......
2013 (11) TMI 839 - ALLAHABAD HIGH COURT
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 ......
2013 (10) TMI 1186 - ALLAHABAD HIGH COURT
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 assessee's premises and he wa ......
2013 (10) TMI 14 - ALLAHABAD HIGH COURT
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 ......
2013 (2) TMI 621 - ALLAHABAD HIGH COURT
Commissioner Of Income Tax, Aligarh And Another Versus M/S Shyam Cold Storage,
Income escaping assessment - notice u/s 147/148 - non mentioning of AY in the notice - assessee participated in the reassessment proceeding. - appeal was allowed in part by the CIT(A) against the order u/s 147 - validity of assessment u/s 292B and 29 ......
2013 (1) TMI 678 - ITAT DELHI
UKT SOFTWARE TECHNOLOGIES PVT LTD. Versus INCOME TAX OFFICER. WARD-18(1). NEW DELHI
Re opening of assessment - no notice under section 143(2) has been issued - DR argued that Section 292BB comes to the rescue of revenue whereby the requirement of issuing notice u/s 143(2) can be dispensed with - Held that:- ITAT vide its order date ......
2012 (12) TMI 128 - ITAT DELHI
Income-tax Officer, Ward 5(4), New Delhi Versus Mukut Finvest & Properties (P.) Ltd.
Re-opening of Assessment - application of his mind by the AO before issuance of notice u/s 148 - Held that:- a precise and definite information was received by the AO regarding receipt of accommodation entries in respect of capital from various per ......
2012 (11) TMI 459 - ITAT AGRA
The Manager, Union Bank of India Versus Additional Commissioner of Income-tax, Range -3, Mathura
Penalty for failure to submit returns or statements in time - reasonable cause - No notice issued for default under section 272A (2) (k) - Held that:- There is mistake in notice as regards mentioning of clause (2) of section 272A of the Act is cover ......
2012 (10) TMI 617 - ALLAHABAD HIGH COURT
Commissioner Of Income Tax (Central) Kanpur Versus M/s. Parikalpana Estate Development(P) Ltd.
Want of service of notice u/s 143 (2) - block assessment - ITAT held the assessment as void and illegal for want of service of notice - Held that:- As decided in ACIT & Anr. Versus M/s. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] where ......