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...
Learn about the validity of re-assessment without notice u/s 143(2) in the case of Gonuguntla Nirmala Devi vs. ACIT. Explore the full text of the ITAT Hyderabad order.
In the case of Classic Display Systems Pvt Ltd vs. ITO, the ITAT Delhi quashed the reassessment order as the AO failed to issue notice u/s 143(2) before finalizing the reassessment.
