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Income Tax Case Laws - Section: 292BB


Income Tax

Cases for Section: 292BB

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Showing 1 to 15 of 49 Records

2015 (2) TMI 733 - DELHI HIGH COURT


Validity of reopening of assessment - Held that:- The reasons to believe recorded by the AO and duly communicated to the assessee had noted that its name figures as one of the beneficiaries of alleged bogus transactions, which had cropped up during t ......

2014 (12) TMI 424 - ITAT DELHI

DCIT Circle 17(1) New Delhi Versus Vashistha Builders & Engineers Pvt. Ltd

Validity of proceedings u/s 143(3) validity of service of notice u/s 282 Held that:- As per section 282 any notice under the Income Tax Act has to be served on the person named therein either by post or as if it were a summons issued by Court und ......

2014 (11) TMI 348 - ITAT HYDERABAD

M/s. Ghanshyamdas Gems and Jewels Versus The Deputy CIT Central Circle-5, Hyderabad

Application of provisions of section 292BB Notice issued to be deemed valid or not - Held that:- The notice u/s. 144 r.w.s. 158BC of the Act was issued in this case on 29.4.2008 and notice u/s. 143(2) was issued on 2.2.2005 - Since the provisions o ......

2014 (11) TMI 7 - ITAT LUCKNOW

Jai Prakash Ahuja Versus Income-tax Officer, 2 (2) Kanpur

Reopening of assessment u/s 147 Jurisdiction of AO - Held that:- Assessment was reopened after four years from the end of the relevant assessment year - before issuing notice u/s 148 of the Act, the AO was required to obtain sanction/approval from ......

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 ......



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