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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Reopening of assessment - assessment in the name of Legal ...

Income Tax

December 3, 2018

Reopening of assessment - assessment in the name of Legal representatives - validation of proceedings u/s 292B r.w.s. 292BB - The legal heirs participated in the assessment proceedings but never filed any reply on the merits of the issue - ITAT has wrongly set aside the assessment order.

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  1. Reopening of assessment u/s 147 - notice in the name of dead person - the applicability of Section 292BB of the Act, 1961 has been held to be attracted to an assessee...

  2. Reopening proceedings against deceased assessee - proceedings against legal representatives of the deceased assessee - The High court observed that the legal...

  3. Assessment proceedings against dead person - curable defect u/s 292B or not? - the legal representative of the deceased assessee submitted to the jurisdiction of the...

  4. Validity of reopening of assessment - proceeding u/s 147 initiated on the basis of satisfaction note recorded u/s 153C - curable defect u/s 292B - not challenging before...

  5. Reassessment proceedings against dead person - Though the present case was initiated subsequent to the death of the assessee, it was initiated in the name of the dead...

  6. Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

  7. Reopening of assessment u/s 147 - notice issued in the name of a dead person - Not a curable defect u/s 292B - a case in which notice is issued to a dead person could be...

  8. Reopening of assessment u/s 147 - notice against dead assessee - no notice issued to legal representative - No notice whatsoever was issued to the legal representative/s...

  9. Legal representative of deceased – order of appeal was passed only after the death of the deceased assessee in name of deceased assessee which is not correct - HC

  10. Reopening of assessment - notice issued u/s 148 to the deceased assessee - curable defect u/s 292BB - the absence of any provision in the Act, to fasten revenue...

 

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