Judgement

Delhi ITAT quashes a Rs 37.71 lakh tax assessment, holding that an ITO lacked jurisdiction to issue the Section 143(2) notice contrary to CBDT monetary limits.

ITAT Quashes Rs 37.71 Lakh Tax Assessment After ITO Issues Section 143(2) Notice Despite CBDT Jurisdictional Limits

ITAT held that an assessment completed by a successor AO without issuing a fresh mandatory notice under Section 143(2) after a change in jurisdiction is invalid.

ITAT Quashes Assessment for Want of Fresh Section 143(2) Notice After Jurisdiction Transfer

ITAT quashed the assessment order after holding that the failure to issue a mandatory notice under Section 143(2) within the prescribed time limit rendered the entire scrutiny assessment invalid.

ITAT Invalidates Entire Assessment Proceedings Over Failure to Issue Mandatory Section 143(2) Notice Within Prescribed Time Limited

Pune ITAT rules that CPC cannot deny Section 11 exemption through Section 143(1) adjustments, directing relief for the registered trust.

ITAT Holds CPC Cannot Deny Section 11 Exemption Through Section 143(1) Adjustment

The ITAT Delhi has held that a reassessment completed without issuing the mandatory notice under Section 143(2) is void in law. 

ITAT Rules That Reassessment Proceedings Invalid Without Mandatory Notice under Section 143(2)

ITAT Kolkata quashes reassessment for AY 2012-13, holding that failure to issue the mandatory Section 143(2) notice rendered the assessment legally invalid.

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

ITAT Quashes Rs 37.71 Lakh Tax Assessment After ITO Issues Section 143(2) Notice Despite CBDT Jurisdictional Limits

ITAT Quashes Assessment for Want of Fresh Section 143(2) Notice After Jurisdiction Transfer

ITAT Invalidates Entire Assessment Proceedings Over Failure to Issue Mandatory Section 143(2) Notice Within Prescribed Time Limited

ITAT Holds CPC Cannot Deny Section 11 Exemption Through Section 143(1) Adjustment

ITAT Rules That Reassessment Proceedings Invalid Without Mandatory Notice under Section 143(2)

ITAT Quashes Reassessment for Failure to Issue Mandatory Section 143(2) Notice