There is no requirement of a notice u/s 143(2) for completing an ...

Income Tax

August 9, 2016

There is no requirement of a notice u/s 143(2) for completing an assessment u/s 153C and if that be so, the question of time limit prescribed u/s 143(2) does not have any relevance for assessments u/s 153C - HC

View Source

← Previous Next →

There is no requirement of a notice u/s 143(2) for completing an ...

Income Tax

August 9, 2016

You may also like:

Block assessment - The requirement of notice under Section 143 (2) cannot be dispensed with - 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

Reopening of assessment - requirement of issue of notice u/s 143 - The question will arise then that if the assessee was issued a notice u/s 148 of the Act and he does...

Validity of assessment order - Assessing Officer himself has not considered the assessment year 2008-09 as covered u/s 153C of the Act. The assessing Officer has issued...

Validity of assessment framed by the AO u/s 153C without issuing notice u/s 143(2) - when no notice under section 143(2) is required for framing the assessment under...

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

Validity of reopening of assessment - assessment proceeding u/s 143(3) r.w.s. 153C of the Act was completed - When assessment is completed u/s 143(3) or u/s 144 of the...

Assessment u/s 153C - The assessment for the relevant AY was open assessment not having been concluded pursuant to the original return of income filed by the Assessee...

Validity of consolidated Notice issued u/s 153A r.w.s. 153C/143(2) - Under these sections, the Assessing Officer cannot issue consolidated notices for different...

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...

Quick Updates: