Income Tax : Learn about rectifying mistakes in income tax orders under Section 154, including types of rectifiable orders, responsible authori...
Income Tax : Thereafter, there was change in incumbent and fresh opportunity was provided and notice u/s.142(1) was issued. But this notice was...
Income Tax : ITAT Kolkata held that reopening of assessment framed u/s. 148A(d) without application of mind and without controverting the expla...
Income Tax : Delhi High Court held that non-issuance of notice under section 143(2) of the Income Tax Act is in grave contradiction to section ...
Income Tax : ITAT Kolkata held that notice issued under section 143(2) of the Income Tax Act by AO not having valid jurisdiction is not sustain...
Income Tax : ITAT Chandigarh held that reassessment order under section 147 of the Income Tax Act cannot be passed without compliance with mand...
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.