Validity of assessment u/s 158BC - assessee was served with a ...

Income Tax

May 20, 2015

Validity of assessment u/s 158BC - assessee was served with a notice u/s 131 to appear for recording his deposition. Time to do so was extended on four occasions. The assessee by his letter dated 28-1-2002 evinced his intention not to appear. In those circumstances the assessment was completed on 31-1-2002 which otherwise might have been completed on or before 31-12-2001 - order is valid - HC

View Source

← Previous Next →

Validity of assessment u/s 158BC - assessee was served with a ...

Income Tax

May 20, 2015

You may also like:

Block assessment - The notice u/s 158BC was issued by AO on 5th May, 2000, which was served on 08th May, 2000. The time limit for passing assessment for Block Period was...

Inquiries u/s 131(1A) - Jurisdiction - Notice issued by DDIT Moradabad (UP) - Assessee is filing returns in Delhi - validity of notice upheld - HC

Validity of block assessment u/s 158BC – Order beyond period of limitation or not –issuance of notice u/s.143(2) is a mandatory requirement - AT

Validity of the assessment - notice u/s.158BC(c) has not been properly served - Once the assessee has been served the notice and in compliance to the same the assessee...

Assessee having failed to prove the validity of the transaction, no right accrues in his favour on account of non- summoning of the witness u/s 131 by the AO - HC

Reopening of assessment u/s 147 - service of notice by affixture was done at the wrong address - notice served to the assessee not in accordance with the procedure -...

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...

Proceedings of Block Assessment u/s 158BC are bad in law if done without issuance of notice u/s 143(2) – SC

Validity of assessment - notice of hearing was served upon minor daughter - the notice should be served at least on any adult member of the family and if the notice is...

Block assessment u/s 158BC - Notice u/s 143(2) not issued - Whether curable defect u/s 292BB? - Since Section 292BB only speaks of a notice being deemed to be valid in...

Quick Updates: