Income Tax : Learn the updated provisions governing rectification, assessments, reassessments, and appeals under the Income-tax Act. This guide...
Income Tax : Tribunal held that an assessment is void when the competent officer does not issue the mandatory notice. Jurisdiction cannot arise...
Income Tax : ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an ITO lacking pecuniary jurisdiction...
Income Tax : ITAT Delhi quashed Section 147 reassessment as the Section 148 notice was issued by an ITO lacking pecuniary jurisdiction under CB...
Income Tax : ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an ACIT lacking jurisdiction under CB...
Income Tax : ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an Assessing Officer lacking jurisdic...
Income Tax : Patna HC set aside the Section 158BC assessment, holding that failure to issue a mandatory Section 143(2) notice was not curable u...
ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an ITO lacking pecuniary jurisdiction and no valid notice was issued by the DCIT.
ITAT Delhi quashed Section 147 reassessment as the Section 148 notice was issued by an ITO lacking pecuniary jurisdiction under CBDT Instruction No. 1/2011.
ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an ACIT lacking jurisdiction under CBDT Instruction No. 1/2011.
ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an Assessing Officer lacking jurisdiction under CBDT Instruction No. 01/2011.
Patna HC set aside the Section 158BC assessment, holding that failure to issue a mandatory Section 143(2) notice was not curable under Section 292BB.
Hyderabad ITAT upheld capital gains on a registered sale deed but remanded LTCG computation for fresh verification of the cost of acquisition.
ITAT Ahmedabad quashed a Section 263 order issued against an amalgamated company that had ceased to exist, holding the proceedings void ab initio.
ITAT Pune held reassessment under Sections 147/148 invalid as no mandatory Section 143(2) notice was issued after a valid return filed in response to Section 148.
ITAT Hyderabad held that a penalty notice under Section 271AAB must clearly specify the applicable statutory limb and charge. As the notice was vague and defective, the penalty proceedings were held to be invalid.
Learn the updated provisions governing rectification, assessments, reassessments, and appeals under the Income-tax Act. This guide explains procedures, timelines, appellate remedies, and taxpayer rights after the Finance Act, 2026.
