Notices u/s 143(2)/142(1) - status of assessee mentioned wrongly ...

Tax Notices Error: Incorrect Status on Sections 143(2) and 142(1) Notices Doesn't Invalidate Assessment, Rules Commissioner.

September 17, 2012

Case Laws Income Tax AT

Notices u/s 143(2)/142(1) - status of assessee mentioned wrongly - The defect in issuance of notice and assessment noted by the CIT(A) was not fatal so as to render the assessment null and void. - AT

View Source

← Previous Next →

Notices u/s 143(2)/142(1) - status of assessee mentioned wrongly ...

Tax Notices Error: Incorrect Status on Sections 143(2) and 142(1) Notices Doesn't Invalidate Assessment, Rules Commissioner.

September 17, 2012

Case Laws Income Tax AT

You may also like:

Section 142(1) notice issued by non-jurisdictional officer held valid. Plain reading of Section 143(2) indicates either Assessing Officer or prescribed income-tax...

Validity of notice issued u/s 143(2) with 142(1) - Period of limitation - Relevant Date - Date of filing of original return to be considered or date of removal of defect...

The assessee's case was selected for limited scrutiny under CASS. The PCIT observed that the assessee, along with two co-owners, had purchased an immovable property...

CBDT authorises that the Assistant Commissioner of Income-tax (e-Verification), having headquarter at Delhi, to act as prescribed Income-tax Authority for the purpose of...

The nonobstante provisions in both Sections 153A and 153C are identical; they override Sections 136, 147, 148, 149, 151 and 153. However, they do not override the...

Service of notice u/s 143(2) for the purpose of reassessment u/s 147 - revenue contended that notice u/s 142(1) should be regarded as a notice issued under Section...

Amendment of section 272A. - penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. - to include...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

The HC held that the Jurisdictional Assessment Officer (JAO) has exclusive jurisdiction to issue notice u/s 148 of the Income Tax Act. For assessment, re-assessment or...

Jurisdiction of the AO to frame the assessment order - Admittedly, when the ITO realized that he did not had the pecuniary jurisdiction to issue notice, he duly...

Assessment u/s 153A - notice u/s 143 (2) - A specific notice is required to be issued u/s 153A(1)(a) calling upon the persons searched or requisitioned to file return -...

Validity of reassessment u/s. 147 - non-issuance of notice u/s. 143(2) - Onus of filing of ROI on the assessee is a responsibility which is cast upon him to be fulfilled...

Revision u/s 263 by CIT-A - Jurisdiction of AO - invalid notice u/s 143(2) - The issuance of notice u/s 143(2) is governed by statutorily prescribed procedures. On a...

Section 80P deduction claim filed in a return submitted in response to notice u/s 142(1) is valid. The Income Tax Act does not mandate that the return must be filed u/ss...

The ITAT held that the assessment order under section 143(3) was invalid due to jurisdictional defects. The initial notice under section 143(2) was issued by ITO,...

Quick Updates: