Notice u/s 148 - even prior to issuance of notice, department ...

Income Tax

April 13, 2019

Notice u/s 148 - even prior to issuance of notice, department was aware about the death of the petitioner's father in response to the summons issued u/s 131(1A) intimated about the death of his father - no valid notice can be issued against a dead person

View Source

← Previous Next →

Notice u/s 148 - even prior to issuance of notice, department ...

Income Tax

April 13, 2019

You may also like:

Capital gain – benefit of indexation - property received after the death of her father - benefit of indexation allowed since the holding of the father - AT

Reopening of assessment u/s 147 - time for issuance of notice under Section 148 - Individual identity of Section 148 as prevailing prior to amendment - applicability of...

Re opening of assessment - before issuance of notice u/s 148 reasons were recorded for one issue only - reaons for other two issues were recorded after issuance of ...

Reopening of assessment - AO was not aware about the death of the assessee at the relevant time when he issued notice under section 148 of the Act. Therefore, notice...

Jurisdiction to issue Notice u/s 148 of the Income Tax Act - Issuance of Notice u/s 148 for income escaping assessment on the basis of ‘Borrowed satisfaction’ -...

Reopening of assessment u/s 147 - Individual identity of Section 148 as prevailing prior to amendment - applicability of the newly inserted provisions of Section 148A...

Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance...

Best Judgement Assessment - It was incumbent upon the appellant to make available all the relevant documents to the Department even prior to the issuance of the show...

Validity of reopening of assessment - Notice in the name of company amalgamated - corporate death of an entity upon amalgamation - The actions of the respondent –...

Validity of Reopening of assessment - The initial notices u/s 148 issued on 31st March, 2021 Section 151 of the Act as it stood prior to 1st April, 2021 would apply. In...

Quick Updates: