When Income Tax Notice is Invalid
- Notice in name of deceased is invalid , No time limit for legal heirs to intimate death of assessee to Income Tax Department : MADRAS HC
- Reassessment Not Valid if Income Tax Notice not issued on officially notified address : CHHATTISGARH HC
- Income Tax Notice u/s 143(2) invalid as issued by ACIT instead of ITO
- No penalty if Income Tax notice didn’t specify concealment or furnishing inaccurate income
- Notice invalid as not served to all legal representatives to initiate reassessment proceedings against deceased person : ITAT
- Reassessment notice issued after 4 years without prior approval of Commissioner quashed : High Court
When Income Tax Notice is valid
- No ‘ Anticipatory Bail ‘ against Income tax recovery notice because assessee was ‘ defaulter ’ & not an ‘ offender ’: HC
- Income Tax Notice served on security guard is Valid if Director appeared before AO : Delhi High Court
- Technical defect of issuing re-assessment notice won’t invalidate proceedings: HC