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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Reopening of assessment u/s 147 - Delay in issuing notice - The ...

Income Tax

January 9, 2021

Reopening of assessment u/s 147 - Delay in issuing notice - The speed post booking list maintained by the Department is of no use in this matter because there is discrepancy with respect to the SPA number and also the SPA numbers that followed this particular entry are not in the immediate proximity of this particular ED48...... and also that they are corrected SPA numbers with 9 numericals. - AT

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  1. Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

  2. Service of notice - whether speed post is proper service or not - There is nothing on record to show that order sent by speed post was received by the assessee himself.

  3. Speed post versus Registered post - Speed Post has all the principal attributes of registered post - HC

  4. Reopening of assessment u/s 147 - reason to believe - The reasons recorded were totally unfounded and consequently the jurisdictional notice under Section 148 issued by...

  5. Whether reopening of assessment u/s 147 is permissible on the basis of audit report - The Assessing Officer did not commit any jurisdictional error in issuing the notices - HC

  6. Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC

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  8. Reopening of assessment u/s 147 - service of notice by affixture was done at the wrong address - notice served to the assessee not in accordance with the procedure -...

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  10. Availability of Speed Post dispatch particulars in MEIS module

 

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