Transfer of case - Section 127 (4) - Requirement for reissue of ...

Tax Case Transfer Requires Reissuing Notice for Reassessment; Taxpayer Not Absent, No Justification for Non-Service u/s 147.

August 17, 2013

Case Laws Income Tax HC

Transfer of case - Section 127 (4) - Requirement for reissue of notice for reassessment u/s 147 - it cannot be said that the assessee was either absconding from proceedings or was not available so as to form any opinion that service of notice was not possible. - HC

View Source

← Previous Next →

Transfer of case - Section 127 (4) - Requirement for reissue of ...

Tax Case Transfer Requires Reissuing Notice for Reassessment; Taxpayer Not Absent, No Justification for Non-Service u/s 147.

August 17, 2013

Case Laws Income Tax HC

You may also like:

ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

The ITAT dismissed Revenue's appeal, holding that penalty under s.271G for failure to furnish transfer pricing documentation cannot be levied against the German resident...

HC upheld tax reassessment proceedings for AY 2009-2010, finding valid jurisdictional grounds for reopening assessment. The court determined that information about bogus...

ITAT adjudicated a tax reassessment case involving procedural irregularities in notice service. The tribunal found that the Revenue department failed to substantiate...

HC determined that typographical error in address on notice under s.148 of IT Act does not invalidate reassessment proceedings. Taxpayer's claim for India-Singapore DTAA...

Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

Validity of reopening an assessment and the legality of issuing a new Show Cause Notice u/s 148-A(b) after the conclusion of initial reassessment proceedings. The key...

This case deals with the validity of a declaration under the Voluntary Compliance Encouragement Scheme (VCES) for service tax dues. The taxpayer was issued a show cause...

This judgment deals with the validity of reassessment notices issued u/s 148 of the Income Tax Act between July and September 2022, in light of the Tax Ordinance and the...

HC held that erroneous attachment of another taxpayer's information to section 148 notice due to inadvertence does not invalidate reassessment proceedings. However, the...

The Income Tax Appellate Tribunal (ITAT) held that the reassessment notices issued u/s 148 of the Income Tax Act for the assessment years 2013-14, 2014-15, and 2015-16...

The High Court quashed the reassessment proceedings initiated by the Assessing Officer u/s 148 of the Income Tax Act, holding it to be a case of "change of opinion" and...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned...

Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of...

Quick Updates: