6 cases When Income Tax Notice is Invalid

By | December 19, 2018
(Last Updated On: December 19, 2018)

When Income Tax Notice is Invalid

  1. Notice in name of deceased is invalid , No time limit for legal heirs to intimate death of assessee to Income Tax Department : MADRAS HC
  2. Reassessment Not Valid if Income Tax Notice not issued on officially notified address : CHHATTISGARH HC
  3. Income Tax Notice u/s 143(2) invalid as issued by ACIT instead of ITO
  4. No penalty if Income Tax notice didn’t specify concealment or furnishing inaccurate income
  5. Notice invalid as not served to all legal representatives to initiate reassessment proceedings against deceased person : ITAT
  6. Reassessment notice issued after 4 years without prior approval of Commissioner quashed : High Court

When Income Tax Notice is valid

  1. No ‘ Anticipatory Bail ‘ against Income tax recovery notice because assessee was ‘ defaulter ’ & not an ‘ offender ’: HC
  2. Income Tax Notice served on security guard is Valid if Director appeared before AO : Delhi High Court
  3. Technical defect of issuing re-assessment notice won’t invalidate proceedings: HC

Refer  Income Tax Notice: Free Study Material

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