Validity of notice u/s 158BC - The words 'not less than fifteen ...

Income Tax

March 9, 2017

Validity of notice u/s 158BC - The words 'not less than fifteen days' have to be interpreted correctly. In that view of the matter, since the Assessing Officer asked the assessee to file the return within fifteen days of the service of the notice, the notice issued by the Assessing Officer is invalid. - HC

View Source

← Previous Next →

Validity of notice u/s 158BC - The words 'not less than fifteen ...

Income Tax

March 9, 2017

You may also like:

Companies (Share Capital and Debentures) Second Amendment Rules, 2016 - where all members of a company agree, the offer for buy-back may remain open for a period less...

Order u/s 158BC r.w. section 254 – the period of time stipulated u/s 158BC being not less than 15 days therefore, the notice allowing the assessee to file the return...

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

Principles of natural justice - petitioner was given fifteen days time to respond and also to come for a personal hearing - There is no merits in the present writ petition - HC

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

Additional Depreciation - new machinery or plant in question were not acquired after 31st day of March, 2005 - the court interprets a law and cannot legislate - decided...

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...

Validity of reopening of assessment - Enquiry to be conducted before issuance of a notice by the AO u/s 148A(a) - The High court found that conducting an inquiry before...

Reopening of assessment u/s 147 - Notice issued u/s 148(A)(b) - Period of limitation - It is pertinent to mention here that since the defect committed by the Revenue by...

Validity of the orders passed by the first appellant u/s 92CA (3) on the ground of limitation as contemplated u/s 153 of the Act - Scope of the work "may" - The word...

Quick Updates: