Home Highlights October 2013 Year 2013 This

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1. Service of notice u/s 143(2) for the purpose of reassessment u/s 147 - revenue contended that notice u/s 142(1) should be regarded as a notice issued under Section...

2. Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of...

3. Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before...

4. Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

5. Reopening of assessment u/s 147 - non issue of notice issued u/s 143(2) - In absence of any notice issued u/s 143(2) after receipt of fresh return submitted by the...

6. Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately...

7. Revision u/s 263 by CIT - defect of non-issuance of notice u/s. 143(2) - Section 292BB is only safeguarding the deficiency if any of the service/non-service of notice...

8. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

9. Validity of reassessment u/s. 147 - non-issuance of notice u/s. 143(2) - Onus of filing of ROI on the assessee is a responsibility which is cast upon him to be fulfilled...

10. Validity of re-reassessment u/s 147 - scope of section 292BB - non-issuance of notice u/s 143(2) is not a procedural irregularity, the same cannot be cured u/s 292BB

11. Best judgment Assessment u/s 144 read with section 147 - non issuance of notice u/s 143(2) - Once the language of the statute is plain, simple, clear and unambiguous,...

12. Reassessment u/s 147 - Issue of Notice u/s 143(2) - mandatory or not – When the assessee has chosen not to file return, no notice under section 143(2) is required to be served - AT

13. Validity of the issuance of notice u/s. 143(2) - Scope of proper service of notice - notice u/s. 143(2) served through affixture - Since in the instant case, the notice...

14. Reassessment - notice served at old address - the new address was very much available on the record of the Assessing Officer on which earlier notices u/s 143(2) dated 22....

15. Reopening of assessment u/s 147 and 148 – Non-issuance of notice u/s 143(2) - here is always a requirement of issuing of a notice u/s 143(2) of the Act in a case of an...