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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Validity of reopening of assessment - issue of notice and ...

Income Tax

August 7, 2015

Validity of reopening of assessment - issue of notice and service of notice are two different aspects and what is covered by section 292BB is only “service of notice”. Non-issue of notice u/s. 143(2) within the period of limitation would not be covered under the ambit of section 292BB - AT

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  1. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

  2. 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

  3. Issue of notice versus service of notice - Income escaping assessment - validity of notice u/s 147 - there has been proper issue of notice within the limitation period...

  4. Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger is not applicable - reopening of the case...

  5. Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

  6. 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

  7. Validity of reopening of assessment u/s 147 - assessee has prepared two balance sheets for this period under consideration. - order of reassessment sustained - HC

  8. Re opening of assessment - before issuance of notice u/s 148 reasons were recorded for one issue only - reaons for other two issues were recorded after issuance of ...

  9. Reopening of assessment - expenditure has wrongly been allowed - reopening of the assessment completed under section 143(1) by issue of a notice under section 148 was valid - HC

  10. Validity of notice for reopening of assessment – Reason to believe - Remedial actions indicated could not be said to be satisfying the requirement of having held the belief - HC

 

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