Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxIssuance of Re-Assessment Notice Prior To Supply Of Recorded Reasons U/s 147...

Issuance of Re-Assessment Notice Prior To Supply Of Recorded Reasons U/s 147 Is Fatal Procedural Lapse: ITAT

Direct Tax

Published on

By Mariya Paliwala
Issuance of Re-Assessment Notice Prior To Supply Of Recorded Reasons U/s 147 Is Fatal Procedural Lapse: ITAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the Issuance of notice under section 143(2) prior to supply of recorded reasons under section 147 of the Income Tax Act has been held to be a fatal procedural lapse vitiating the entire reassessment. The bench of Yogesh Kumar U.S. (Judicial Member) and S….

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Indirect Taxes

2 Year Excise Notice Limit Can’t Revive Time-Barred Greenhouse Duty Demand: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench held that greenhouses...
Indirect Taxes

Refund Proceedings Can’t Be Used to Impose Fresh Penalties: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Indirect Taxes

Four Years in Jail Without Trial Progress: Bombay High Court Grants Bail in Airport Drug Smuggling Cases

The Bombay High Court has granted bail to four people accused in separate airport...
Direct Tax

Shares Received Against Accrued Interest on Debentures Are Taxable Even Without Cash Payment: Madras High Court

The Madras High Court has upheld the revision of a reassessment order that left...

More like this

Indirect Taxes

2 Year Excise Notice Limit Can’t Revive Time-Barred Greenhouse Duty Demand: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench held that greenhouses...
Indirect Taxes

Refund Proceedings Can’t Be Used to Impose Fresh Penalties: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Indirect Taxes

Four Years in Jail Without Trial Progress: Bombay High Court Grants Bail in Airport Drug Smuggling Cases

The Bombay High Court has granted bail to four people accused in separate airport...