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 August 2019 Year 2019 This

Validity of notice u/s 148 - escapement of income can not be ...

Income Tax

August 30, 2019

Validity of notice u/s 148 - escapement of income can not be presumed on the basis of non-compliance or lack of compliance or even no compliance of the Letters of enquiry issued before issuance of notice u/s 148 - the reasons recorded by the AO, are no reasons in the eye of law for assuming jurisdiction

View Source

 


 

You may also like:

  1. Notice u/s 148 send through registered post is presumed to be served

  2. 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’ -...

  3. Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger is not applicable - reopening of the case...

  4. Rectification of mistake - Notice u/s 154 - notice u/s 148 issued squarely on the basis of notice under Section 154 - both the noticses set aisde - SC

  5. Reopening of assessment u/s 147 - sanction required u/s 151 has not been validly obtained - even while conveying the approval for re-opening, Addl.CIT has displayed...

  6. Validity of reopening of assessment u/s 147 - Addition u/s 68 - The function of the assessing authority at this stage is to administer the statute and what is required...

  7. Validity of reassessment proceedings u/s 147/148 - Unexplained cash credit and application of section 115BB - The ITAT while upheld the reassessment proceedings sicne AO...

  8. Reassessment - validity of notice issued u/s 148 - the Tribunal could not have gone into the adequacy and sufficiency of reasons - HC

  9. 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

  10. Reassessment - Validity of notice u/s 148 of the Act – Reason to believe – The material found in post search enquiries could form a “reason to believe“ that income had...

 

Quick Updates:Latest Updates