Home Highlights June 2013 Year 2013 This

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1. Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice u/s. 143(2) by correct AO - As per CBDT instruction the scrutiny noticemust be issued by the...

2. 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...

3. Validity of the notice issued u/s 143(2) beyond the prescribed time limit - scrutiny assessment - assessee remain silent on the notices issued - Assessment order passed...

4. 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...

5. Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent...

6. Validity of assessment order - Assessing Officer himself has not considered the assessment year 2008-09 as covered u/s 153C of the Act. The assessing Officer has issued...

7. Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of...

8. Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to...

9. Validity of reopening of assessment - time limit for issue of notice u/s. 143(2) has not expired and regular assessment could have been made - the assessing officer...

10. Validity of re-assessment proceedings - jurisdiction to issue notice - Validity of notice u/s 143(2) as issued by the ITO, Ward 33(2)(3) who was not empowered - ITO who...

11. Validity of notice under Section 143(2) - regular assessment - the notice issued after the period of limitation could not be held against the assessee - HC

12. CBDT Prescribes Income Tax Authority to issue notice u/s 143(2) for scrutiny / regular assessment. [Assessment officer (AO) is already authorized to issue notice u/s 143(2)]

13. Scrutiny/ regular assessment u/s 143(3) - validity of notice issued u/s 143(2) - Belated claim of refund with interest by making application u/s 119(1)(b)(c) - There is...

14. Validity of Notice issued u/s 143(2) - selection of cases of corporate assesses for scrutiny - notice issued u/s 143(2) of the Act for assumption of jurisdiction was...

15. Validity of the notice issued u/s. 143(2) - statutory time limit to issue notice - the AO has issued notice u/s. 143(2) on 12/10/2020 after expiry of six months from the...