Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Reopening of assessment - service of notice - The mere fact that ...

Income Tax

September 17, 2015

Reopening of assessment - service of notice - The mere fact that an Assessee or some other person on his behalf not duly authorised participated in the reassessment proceedings after coming to know of it will not constitute a waiver of the requirement of effecting proper service of notice on the Assessee under Section 148 - Provisions of section 292BB also not applicable - HC

View Source

 


 

You may also like:

  1. Import of software for Seismic purposes - the appellant has produced a certificate from duly authorised person - imported goods are required for petroleum operation -...

  2. Whether serving a fresh notice is necessary for the purpose of making an assessment on the body of individuals where an assessment was reopened in the status of...

  3. 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

  4. 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 -...

  5. Reopening of assessment - non-issuance of notice u/s 143(2) - assessment could not be sustained for lack of service of statutory notice u/s 143(2) of the Act - AT

  6. Dishonor of Cheque - validity of Authorization to file a complaint on behalf of company - This Court is of the opinion that in the present cases the company has been...

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

  8. Assessment u/s 153A - Name not appearing on warrant or authorization (WOA) - search being authorized in the name of more than one person - decided against the assessee - AT

  9. Reopening of assessment - rent receipt from leasing of property - the formation of opinion by the AO that income has escaped assessment cannot be regarded as a mere...

  10. Reopening of assessment u/s 147 - bogus purchases - to what exact income had escaped assessment may be open for argument, nevertheless, would not be a ground to quash...

 

Quick Updates:Latest Updates