Notice u/s 143(2) for regular assessment u/s 143(3) - period of ...

Income Tax

November 22, 2012

Notice u/s 143(2) for regular assessment u/s 143(3) - period of of limitation of 6 months to be computed from the end of the financial year in which the return was furnished and not from the date of filing of form ITR-V – AT

View Source

← Previous Next →

Notice u/s 143(2) for regular assessment u/s 143(3) - period of ...

Income Tax

November 22, 2012

You may also like:

Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft...

Validity of assessment order under Section 143(3) - assessment is void ab initio since the notice under Section 143(2) of the Act was issued beyond the period of limitation - HC

Validity of notice under Section 143(2) - regular assessment - the notice issued after the period of limitation could not be held against the assessee - HC

Validity of the assessment u/s 143(3) - period of limitation - The department did not explain the reasons for service of the said notice and the assessment order with 9...

Revision u/s 263 - Period of limitation - To be commenced from original assessment order or re-assessment order u/s 147 - In the case on hand, the jurisdiction under...

Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent...

Validity of the notice issued u/s. 143(2) - statutory time limit to issue notice - the AO has issued notice u/s. 143(2) on 12/10/2020 after expiry of six months from the...

Notice u/s 143(2) - period of limitation - defective return filed u/s 139(1) - upon such defects being removed, the return would relate back to the date of filing of the...

Proceedings initiated u/s.201(1) & 201(1A) - Period of limitation - retrospective effect of amendments - period extended from 2 years to 6 years - The provisions of...

Validity of assessment proceedings - admittedly notice u/s 143(2) was being issued on 08.08.2006 for AY 2005-06, which was far beyond the limitation prescribed under the...

Revision u/s 263 - period of limitation - the case was re-assessed u/s. 143(3) r.w.s. 147 - the case of the assessee was again reopened and the assessment u/s. 143(3)...

Validity of re-assessment proceedings - jurisdiction to issue notice - Validity of notice u/s 143(2) as issued by the ITO, Ward 33(2)(3) who was not empowered - ITO who...

Reopening of assessment u/s 147 - no notice u/s 143(2) issued - It is not a mere formality but it given the jurisdiction to the A.O. to complete the assessment U/s...

Non issuance of a notice u/s 143(2) on the revised return - filing of revised return on the last day - Can assessment order would be declared nullity for not issuing...

Reassessment u/s 147 r.w.s 143(3) - period of limitation - issuing another notice after issuing notice u/s 143(2) within prescribed period of limitation - exclusion of...

Quick Updates: