#section 143(2)
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Income Tax
Income Tax
Validity of Notice via post for delivery, posted on last day of Limitation Period & Notice by affixture
Income Tax
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’
Income Tax
Income Tax
Service U/s 143(2) – ‘Whether a Sword of Cooperation’
Income Tax
Income Tax
No processing of returns for I-T refund if selected for Scrutiny
Income Tax
Income Tax
CBDT allows issue of Refund Intimation U/s. 143(1) beyond time
Income Tax
Income Tax
Assessment completed without issue of notice u/s. 143(2) was invalid
Income Tax
Income Tax
Delay in notice U/s. 143(2) Renders Assessment Void – HC
Income Tax
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
Income Tax
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
Income Tax
Income Tax
S.143(2) Issue of notice is equivalent to its service
Income Tax
Income Tax
Non-issue of s. 143(2) notice renders s. 147 assessment order invalid
Income Tax
Income Tax
Notice u/s. 143(2) should be issued within one year from the date of filing of block return if A.O. rejects the same
Explore the latest section 143(2) updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
