Section 143(2) uses the word ‘service of the notice’, not ...

Income Tax

May 6, 2015

Section 143(2) uses the word ‘service of the notice’, not issuing of the notice but since the Assessee has not rebutted this fact by filing Affidavit, notice u/s 143(3) held as valid - AT

View Source

← Previous Next →

Section 143(2) uses the word ‘service of the notice’, not ...

Income Tax

May 6, 2015

You may also like:

Validity of assessment order under Section 143(3) - assessment is void ab initio since the notice under Section 143(2) of the Act was issued beyond the period of limitation - HC

Reopening of assessment u/s 147 - Bypassing the option to initiate scrutiny assessment u/s 143(3) - The assessment proceedings would cease to be pending either by...

Scrutiny assessment u/s 143(3) - issuance of the statutory notice u/s 143(2) - Change in address - The assessee submitted that he changed his address and the new address...

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 -...

Reopening of assessment u/s 147 - non issue of notice issued u/s 143(2) - In absence of any notice issued u/s 143(2) after receipt of fresh return submitted by the...

No notice u/s 143(2) issued - Assessment in the remand proceedings - During the assessment proceedings (second round) under section 143(3) r.w.s. 254 of the Act, the...

Validity of Service of Notice in Block Assessment – the provisions of section 292B are not applicable in the case no notice under section 143 (2) has been issued - AT

Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

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

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...

Quick Updates: