Answers On Topic: Reassessment notice
  153C vs 148, Jurisdction
before amendment in 2020, 2 sections , notices u/s 153C and 148 had been issued without proper jurisdiction. whether issue of one in the place of other makes order of asst void or liable to curable defect?


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  Recourse Against Order Passed U/s.148A(d)
The Assessee had not filed Return of Income for AY 2015-16 and missed out show cause notice u/s.148A(b) which gave time limit 22/04/2022. Notice u/s.148 is also received requiring the assessee to file return of income within 30 days.


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  reassessment under 148/149 time limit
what is time limit applicable for issue of notice today u/s 149 as amended by Finance act 2022, after considering god fathering provisions, is it 1/4/15 or 1/4/2011/12.


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  Impact of Decision of SC on reassessment proceedings started with notices issued under old act after 1.04.20211
SC holds reassessment notices issued under old regime deemed to be issued under S. 148A. Now what will be impact on : a. On going proceedings where reassessement are not completed? b. Where assessement are completed an assessee has filed an appeal before CIT A. c. Assessee who are party to Writ Petition? d. Whether review Petition can be filed before SC against this order which holds reassessment notices issued under old regime deemed to be issued under S. 148A. Pl guide .


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  Notice u/s 148A issued on deceased person
the assessee has been served with notice u/s 148A to explain transaction of immovable property sale for AY 2018-19.  my queries are  whether his legal representative can objection to issue of notice u/s 148A similar to section 148 ? whether reply should be given on facts along with objection to issue of notice u/s 148A and ask not to issue notice u/s 148 ? How reply should be given - online reply by his  legal representative by adding himself as legal representative of his father or manual letter to jurisdictional AO? By all means, department will issue notice u/s 148…


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  Section 147 r.w.s 148 to 153
A notice under section 148A has been issued on the assessee for re-assessment of AY 2018-19. Since the assessee was already assessed for AY 2018-19 in an earlier assessment. Can the assessee do the following on receipt of notice under section 148A: (1) Ask the AO for providing the 'reasons to believe,' considering that under the new regime notice under section 148 is issued on the basis of the 'information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment'? (2) Can the assessee object to the reasons to believe furnished by the AO on…


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  148/147 notices
I received a 148 notice dated March 31,2021 about "escaped income" in my 2015-16 ay return from AO Chennai who asked me to send copy of tax return, which I promptly did. A notice under 147 was sent dated 30-9-2021 by AO decribing the nature of income (USA social security income). I replied promptly that this "income is NOT taxable in India per DTAA article 20(2) and USA can tax this pension. No reply from AO and then on DEc 1,2021 I get two notices. The same notice u/s 147 on social security income which has escaped assessment and also…


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  Reassessment u/sec. 147
Assessee firm Made a declaration under IDS 2016 disclosing regular income for AY 2016-17. However, could not make payment 3rd installment.  On the basis of invalid declaration of IDS , 147 notice for AY 2016-17 was issued and assessment was  completed by considering the income declared under IDS -2016. Assessee filed an appeal against the said order and since appeal was pending , opted for VSVS and complied with all conditions and also received form 5. Again notice u/sec 147 is issued on 31.03.2020 for AY 2017-18 on the ground of invalid IDS declaration. Whether action of AO is justified…


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  Reassessment proceedings under Section 148 of Income Tax Act
Can CBDT override the delegated legislation? Can notice be issued under Section 148 according to the old regime, despite the new regime?


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  Notice under sec 144 of IT Act (Best Judgment Assessement)
whether notice under section 144 (Best Judgment Assessement) be issued for non response to notice under section 148 of IT Act.


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