Advance ruling - Notice u/s 143(2) was issued before filing the ...

Income Tax

January 14, 2014

Advance ruling - Notice u/s 143(2) was issued before filing the application - It is clear that the question was already pending before the Income-tax Authorities and the application is barred by Proviso (1) of section 245R(2) - AAR

View Source

← Previous Next →

Advance ruling - Notice u/s 143(2) was issued before filing the ...

Income Tax

January 14, 2014

You may also like:

Scope of Advance Ruling application - Whether the "Case" was pending before filing of application - it is evident that notice was issued to the petitioner by DGGI on...

Reopening of assessment - requirement of issue of notice u/s 143 - The question will arise then that if the assessee was issued a notice u/s 148 of the Act and he does...

Jurisdiction of AAR to decide an issue because of non-existence of “Jurisdictional Fact” u/s 245R(2) - Issue was already pending - a question cannot be said to be...

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

Admission of application for advance ruling - mere filing of return does not attract bar on the admission of the application as provided in section 245R(2) - AAR

Where a return has been filed by the applicant for advance ruling and notice under section 143(2) was issued, the matter shall be treated to be pending before the...

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...

Validity of Income Escaping assessment u/s 147 - notice u/s 143(2) was not issued - the assessee has not filed the return as required under the Income-tax Act on the...

If a valid notice u/s 143(2) is issued, then there is no need to issue a fresh notice u/s 143(2) for this reason alone that a revised return has been filed by the...

Assessment u/s 153A - notice u/s 143 (2) - A specific notice is required to be issued u/s 153A(1)(a) calling upon the persons searched or requisitioned to file return -...

Quick Updates: