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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Validity of assessment - notice of hearing was served upon minor ...

Income Tax

January 25, 2017

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 served upon a minor child it would be presumed that it has not been served on the assessee at all. - AT

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  1. Non serving of notices of hearing to assessee - appeals of the Revenue could not be heard on merit in absence of proper service of notice upon assessee - AT

  2. Reopening of assessment u/s 147 - Validity of reason to believe - notice not in the name of assessee but issued in the name of minor daughter - The right course under...

  3. Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

  4. 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...

  5. 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 -...

  6. Validity of assessment completed u/s 144 - absence of notice - Since the notices were not received back “unserved” within thirty days of its issuance, there would be...

  7. Reopening of assessment u/s 147 - Reasons to believe - The court examined the reasons recorded for re-assessment provided to the petitioner and compared them with the...

  8. Validity of reopening of assessment - No statutory notice u/s 143(2) has been served - assessee failed to comply with the notice u/s 148 of the Act within the time...

  9. Reopening of assessment - As a matter of fact despite assessee’s repeated submission that notice has not been served properly, the AO has not bothered to serve the...

  10. 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...

 

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