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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Validity of re-assessment proceedings u/s 147 - the ...

Income Tax

September 3, 2020

Validity of re-assessment proceedings u/s 147 - the re-assessment proceedings initiated by the ITO, Dasuya were without jurisdiction and the same were void abinitio, hence, any transfer of such void proceedings to the Assessing officer of competent jurisdiction did not validate his action and the proceedings. - AT

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  3. Reopening of assessment - AO has invoked the jurisdiction u/s 147 of the Act without completing original enquiry initiated u/s 143(2) - such proceeding is irregular and illegal

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