Assessment for A.Y 2013-14 was made u/s 143(3) on 01.03.2016. the case of the assessee was reopened on 08.04.2021 vide notice issued u/s 148. thereafter notice u/s 148A(b) was issued mentioning that EPF late. whether the case can be reopened under TOLA as assessment has already made u/s 143(3).
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Assessee received notice u/s 148A(b) dt. 16.08.2024. He file reply on 24.08.2024 mentioning as under:- Copy of Approval not provided with the notice u/s 148A(b) and order u/s 148A(d) but provided with notice u/s 148 which was issued on 31.08.2024. Asseessee asked for documents on the basis of which the department wants to re opening the case. The department issued notice on the basis of investigation report but no inquiry was conducted by the officer who issued notice u/s 148A(b). The assessee asked for statement of the persons concerned and also cross examination of the person who issued statement but…
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Against the order passed u/s 148A(d), assessee filed writ before Delhi High Court. Hon'ble Delhi high court allow the instant writ petition and set aside the order passed u/s 148A(d) of the Act. However the respondents i.e. department are granted liberty to initiate proceedings from the state of the notice dated .... u/s 148A(b) of the Act with due notice to the writ petitioner. In this case time limit for completion of case is 31.03.2014. Hence, my question is how to complete case afresh. what is new time barring date. when to pass order u/s 148A(d)
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As per the amendment brought in by the Finance Act 2023 with effect from 1.4.2023 in Section 148 of the Income tax Act, notice for reassessment is required to be issued by the AO requiring the assessee to furnish within "a period of three months from the end of the month in which such notice is issued or such further period as may be allowed by the Assessing Officer on the basis of an application made in this regard by the assessee". This means that the assessee is to be given not less than 3 months' time to file return in…
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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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Notice for AY 2010-11 dated 31.03.2017 was sent electronically at 01:02:38 hrs on 01/04/2017 and the one sent by post for which there's no evidence/proof is brought on record as claimed to have been posted on 31/03/2017 was never delivered to the assessee and got returned with a remark "LEFT". Sec. 148 has used the word "to serve" while sec. 149 has used the terminology of "to issue". Whether issue and serve have different connotations as far as income tax law is concerned even though the judgement of the Supreme Court in DDA vs. H C Khurana speaks otherwise. Similarly…
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Asst u/s 143(3) was framed by income tax officer ( ITO) for the Asst year 2013-14. Now notice u/s 148 is issued by Deputy commissioner of income tax (DCIT) . Is it valid notice.
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Client have 44AD income for A.Y. 14-15. Turnover declarared Rs. 35 Lakh in return. REason to believe stated as " Bank has given information that total Credit sum in Bank account is 56 Lakh and turnover declared is 35 lakh, difference remains to be unexplained ". Question : 1. Whether above reason to believe is correct as given by AO. As the same is just took from AIR and given to us. and also same details was already available 6 years back, why not 143(2) was issued at that moment of time...so it is change of opinion just. kindly…
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Date for issuing notice u/s 148 for AY 2013-14 is extended upto 30-6-2021. At the same time new section 148A is also operative w e f 1-4-2021. whether notice issued on 1-4-21 is liable to procedures u/s 148 or 148A?
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DEAR SIR ASSESSEE HAD FILED ITR FOR AY 2013-2014 ON TIME. 143(1)(a) ORDER IS PASSED. ASSESSEE EXPIRED DURING AY 2019-20 (INTIMATION NOT GIVEN TO DEPARTMENT) LATE ASSESSEE HAS ONLY DAUGHTER IS LEFT AS LEGAL HEIR AND DAUGHTER IN-LAW, AS DURING COVIDE HER SON ALSO EXPIRED. DEPARTMENT HAS ISSUED 148 NOTICE DATED 24.04.2021 FOR REOPENING OF AY 2013-2014 CASE IN THE NAME OF THE DECEASED ASSESSEE. FINANCE ACT HAS AMENDED SEC.148/148A QUERY. IS THIS REOPENING NOTICE VALID AS IT IS BEYOND 6 YEARS. IF NOT HOW TO COMPLY THE NOTICE AS IT IS FACELESS.? CAN THE DAUGHTER IN LAW FURNISH THE…
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Regarding reopening of case after period mentioned in 148