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 ......
2014 (2) TMI 657 - ALLAHABAD HIGH COURT
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 ......
2014 (2) TMI 517 - GUJARAT HIGH COURT
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 ......
2013 (12) TMI 1308 - ALLAHABAD HIGH COURT
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 ......
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 assessees 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 ......