#section 143(2)
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2,479 articlesIncome Tax
Income Tax
Validity of Notice via post for delivery, posted on last day of Limitation Period & Notice by affixture
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Income Tax
Issue & service of notice u/s 143(2) not applicable to assessment u/s 153A
Income Tax
Income Tax
Re-assessment proceedings concluded us/ 147 are invalid if notice u/s 143(2) is not issued
Income Tax
Income Tax
Service of notice generally – `Whether Aladin’s Lamp’
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Income Tax
Service U/s 143(2) – ‘Whether a Sword of Cooperation’
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Income Tax
No processing of returns for I-T refund if selected for Scrutiny
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Income Tax
CBDT allows issue of Refund Intimation U/s. 143(1) beyond time
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Income Tax
Assessment completed without issue of notice u/s. 143(2) was invalid
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Income Tax
Delay in notice U/s. 143(2) Renders Assessment Void – HC
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Income Tax
When assessee has given his address in the e-return and the AO has also given TDS credit on the same, AO is not right in serving notice u/s 143(2) by affixting the same on some other address
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Income Tax
Prior scrutiny of accounts before referring them for special audit is sine qua-non and if the same has not been done the direction for special audit is bad in law and hence assessment framed becomes nullity
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Income Tax
S.143(2) Issue of notice is equivalent to its service
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Income Tax
Non-issue of s. 143(2) notice renders s. 147 assessment order invalid
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Income Tax
