#Section 292B
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171 articlesIncome Tax
Income Tax
Reassessment Notice Time-Barred as Issued Beyond Limitation Period: Karnataka HC
Income Tax
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Assessment on Non-Existent Entity Held Void; ITBA Glitch Not a Valid Defense: Delhi HC:
Income Tax
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ITAT Delhi Quashes Reassessment Because Section 148 Notice Was Issued to Deceased Assessee
Income Tax
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Assessment in the Name of Deceased Person – Absence of Notice to Legal Heir – Entire Assessment Held Void: ITAT Bangalore
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Reassessment Notice Invalid as It Was Issued to Non-Existent Entity: Bombay HC
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Reassessment Notice Issued to Deceased Person Invalid – Entire Proceedings u/s 147 Quashed – ITAT Bangalore
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Assessment Void Because Notice Issued to Non-Existing Company After Merger: Bombay HC
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Assessment in Name of Amalgamating Bank Held Void – Order Passed on Non-Existent Entity Quashed Following Maruti Suzuki Principle
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ITAT Mumbai – Reassessment on Deceased Person Quashed; Entire Proceedings Penalties Held Void Ab Initio
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Income Tax
Reassessment Quashed — Approval by Wrong Authority U/s 151(ii) Invalidates Notice u/s 148 Entire Proceedings: ITAT Mumbai
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Section 153A Invoked for Wrong Year; Second Search Abates First – ITAT Quashes Search Assessment for AY 2020-21
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Section 271(1)(c) Penalty Invalid for Non-Specification of Charge: ITAT Agra
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Section 292B Cannot Cure Jurisdictional Defect in Reopening
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