When Income Tax Notice is Invalid ?
Notice issued under Section 148 under old provisions of income tax after 31.03.2021 is valid : HC
Income Tax Refund can’t be withheld because of Scrutiny Notice : HC
Notice given after Recovery proceedings is not Valid : HC
Notice U/s. 148 is invalid if issued with Approval of Additional CIT instead of CIT : ITAT
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
Reassessment notice issued after 4 years without prior approval of Commissioner quashed : High Court
When Income Tax Notice is valid
Writ Petition can not be filed if Notice issued to file ITR : HC
Technical defect of issuing re-assessment notice won’t invalidate proceedings: HC
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