S. 143(2) : Assessment-Notice-Validity-Amalgamation of companies-Effect-Fact of amalgamation brought to Assessing Officer’s notice during assessment proceedings-Assessment proceedings against amalgamating company after approval of amalgamation void ab initio-Amalgamated company’s participation in proceedings not an estoppel against law-Revenue’s appeal against order Of commissioner (appeals) infructuous.[S. 10AA]

S.143(2): Assessment —Notice-Jurisdiction-Condition precedent-Service of notice u/s. 143(2)-No proof regarding service of notice u/s. 143(2)-Assessment order liable to be quashed for want of jurisdiction.[S. 143(3)]

S. 143(2) : Assessment-Notice-Issue of notice beyond statutory limit-Assessing Officer has no power to issue notice under section 143(2) after expiry of 6 months from end of financial year in which return has been field-Reassessment is bad in law.[S. 143(3), 147,148,292BB]

S. 143(1)(a) : Assessment-Intimation-Co-operative society-Denial on the ground of filing of belated return under section 139(4)-, Denial of deduction under section 80P vide intimation under section 143(1) was not valid in law. [S. 80P, 139(4), 143(1)(a)(ii)]

S. 143(1)(a) : Assessment-Intimation-Family trust-Notification of assessing taxes without giving basic exemption and slab benefits to taxpayers who fall under certain associations of people or trust-using basic exemption and slab benefit, the assessing officer will redetermine tax liability. [S. 2(31)(v), 12A,154, Form 5, Form,7]

S. 143(1)(a) : Assessment-Intimation-Adjustment-Contingent liabilities-Corporate guarantee-No opportunity has been given-Violation of express proviso to Section 143(1)-Matter remanded.

S. 143(1)(a) : Assessment-Intimation Adjustments -Deduction of tax at source-Credit for tax deducted-Employer deducting the tax and not depositing-Credit cannot be denied-Section 143(1)(c) does not lay down the condition that tax deducted at source has to be paid to the Government for the credit to be allowed as opposed to the case of payment of advance tax. [S. 143(1)(c), 199, 209(1)(d),234B]

S. 143 (1)(a) : Assessment-Intimation Adjustments-A mere mistake on part of tax auditor in reporting income not forming part of business income-Would not ipso-facto lead to addition or adjustment in business income .[S. 10, 22, 28(i), 44AB,56, Form No 3CD]

S. 143(1)(a) : Assessment-Intimation-No adjustment could have been made unless notice was issued to assessee-Disllaownce is deleted .[S.80P (2)(a)(i)]

S. 143(1)(a) : Assessment-Intimation-Once auditor had mentioned actual dates of ESI/PF remittance and due dates of ESI/PF remittance by assessee in audit report, then requirement of section 143(1) stood satisfied and Assessing Officer was permitted to make disallowance in terms of section 143(1) [S. 36(1)(va)]