Rectification of mistake u/s 254 - non issuance of valid notice ...

Income Tax

September 30, 2021

Rectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - transfer of case u/s 127 - Legislative intent becomes clear with reading to Section 127(3) and Section 127(4) of the Act that while Section 127(3) makes right to be heard dispensed with if the case transferred from one Assessing Officer to another in same city, place or locality and the assessee has agreed these facts. That Section 127(4) is clear that re-issuance of notice already issued by the Assessing Officer having jurisdiction and now subsequently transferred to another Assessing Officer shall not be required. - AT

View Source

← Previous Next →

Rectification of mistake u/s 254 - non issuance of valid notice ...

Income Tax

September 30, 2021

You may also like:

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...

Reopening of assessment u/s 147 - addition of bogus expenditure - non-issuance of valid notice u/s 143(2) - Issuance of notice under section 143(2) of the Act prior to...

Jurisdiction of income tax authorities - Transfer of case u/s 127 - No document has been produced on the file by the Department to show that the case was transferred by...

Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to...

Validity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - The Appellate Tribunal found that the AO had not issued the statutory notice under...

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...

Revision u/s 263 against non-Est order - The ITAT held that, return filed beyond the prescribed time limit under notice u/s 148 should not be treated as non-est. -...

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...

Jurisdiction of AO - transfer of case u/s 127 - AO at Kurnool had transferred the file to the AO at Hyderabad - only the Pr. Director General or the Pr. CIT or Pr. CIT...

Validity of the issuance of notice u/s. 143(2) - Scope of proper service of notice - notice u/s. 143(2) served through affixture - Since in the instant case, the notice...

Validity of reassessment proceedings for non-issuance of statutory notice u/s 143(2) - Since notice u/s 143(2) of the Act was not issued to the assessee, before...

Reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued - Furnishing of the return is a sine qua non for issuance of notice under Section 143(2) of...

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

Transfer of search assessment proceeding to the ACIT-Visakhapatnam u/s 127(2) - The notice had indicated the reason for transfer as 'centralisation' for 'co-ordinated...

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...

Quick Updates: