Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Non issuance of Notice u/s 143(2) - The flaw found in the notice ...

Income Tax

May 29, 2019

Non issuance of Notice u/s 143(2) - The flaw found in the notice will goes to the root of the matter and the same cannot be cured u/s 292BB or dispensed with, to consider the case on merits - notice is the foundation and Assessment Order will not survive because it was built upon such defective/ invalid notice and would certainly fall to the ground

View Source

 


 

You may also like:

  1. Validity of re-reassessment u/s 147 - scope of section 292BB - non-issuance of notice u/s 143(2) is not a procedural irregularity, the same cannot be cured u/s 292BB

  2. Revision u/s 263 by CIT - defect of non-issuance of notice u/s. 143(2) - Section 292BB is only safeguarding the deficiency if any of the service/non-service of notice...

  3. Service and issuance of notice u/s 143(2) - scope of insertion of Section 292BB - for Section 292BB to apply, the notice must have emanated from the department, it is...

  4. Reopening of assessment - no notice under Section 143(2) was issued - Section 292BB of the Act does not dispense with the issuance of any notice that is mandated to be...

  5. Validity on assessment order u/s 153C r.w.s. 143(3) in the absence of notice u/s 143(2) - defective assessment order - whether curable defect u/s 292BB? - For Section...

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

  7. 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

  8. ITO Jurisdiction over the assessee to issue notice u/s 143(2) - rectifiable error u/s 292BB - As in the case on hand, the revenue sought to take coverage under Section...

  9. Reopening of assessment u/s 147 - For section 292BB to apply, the notice must have emanated from the Department. It is only the infirmities in the manner of service of...

  10. Block assessment u/s 158BC - Notice u/s 143(2) not issued - Whether curable defect u/s 292BB? - Since Section 292BB only speaks of a notice being deemed to be valid in...

 

Quick Updates:Latest Updates