Home Highlights December 2014 Year 2014 This

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1. 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...

2. 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...

3. Validity of notice u/s 143(2) - The last date for service of the notice was 30/9/2012 which was postal holiday – Sunday - The notice u/s 143(2) has been served on the...

4. Income escaping assessment - Validity of Assessment concluded without issuing a valid statutory notice u/s 143(2) - return filed pursuant to the notice issued u/s 148 -...

5. Validity of reopening of assessment - No statutory notice u/s 143(2) has been served - assessee failed to comply with the notice u/s 148 of the Act within the time...

6. 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

7. 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...

8. Notice under section 143(2) of the Act - Subsequent attempt to serve another notice under section 143(2) long after the expiry of the limitation period - not valid - HC

9. Validity of assessment - Non issuing of notice u/s 143(2) - Applicability of provisions of section 292BB - Before the Tribunal the AR could not submit any proof for...

10. Validity of the assessment framed u/s 147 - Proof of service of notice - There was no valid service of notice u/s 148 of the Act in the present case. The finding of the...

11. 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...

12. Reopening of assessment u/s 147 - addition of bogus expenditure - non-issuance of valid notice u/s 143(2) - Issuance of notice under section 143(2) of the Act prior to...

13. Validity of assessment - Once the notice u/s 143(2) was not served on the assessee through proper channel, even though such notice has been served through a person, who...

14. Block assessment - Participation in assessment proceedings - Notice u/s 143(2) was not serviced - assessment not valid even under section 292BB.

15. 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...