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1 - 10 of 29 (2.94 seconds)Section 292BB in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
The Dit(Exemptions), Cir-1,, ... vs Gujarat Industrial Security Force ... on 13 March, 2020
Ltd. v.
DGIT: 341 ITR 247 (Del), DIT v. Society for Worldwide
Interbank Financial Telecommunication: 323 ITR 249 (Del),
Pr. CIT v Shri Jai Shiv Shankar Traders Pvt. Ltd.: 282
CTR 435 (Del) and CIT v. Rajeev Verma: 336 ITR (All)]. It is
also relevant to note that clause (b) of the proviso to Section
148(1) of the Act also specifically extends the period for
issuance of notice under Section 143(2) of the Act."
Section 142 in The Income Tax Act, 1961 [Entire Act]
Section 158BC in The Income Tax Act, 1961 [Entire Act]
Pr. Commissioner Of Income Tax-08 vs Shri Jai Shiv Shankar Traders Pvt. Ltd. on 14 October, 2015
Ltd. v.
DGIT: 341 ITR 247 (Del), DIT v. Society for Worldwide
Interbank Financial Telecommunication: 323 ITR 249 (Del),
Pr. CIT v Shri Jai Shiv Shankar Traders Pvt. Ltd.: 282
CTR 435 (Del) and CIT v. Rajeev Verma: 336 ITR (All)]. It is
also relevant to note that clause (b) of the proviso to Section
148(1) of the Act also specifically extends the period for
issuance of notice under Section 143(2) of the Act."
Acit, Circle- 5(1), New Delhi vs Blue Coast Hotels Ltd., New Delhi on 17 March, 2023
"9. It is now well established that if the AO does not accept
the return filed by the Assessee on its face and he is required
to issue a notice under Section 143(2) of the Act and provide
an opportunity to the Assessee to produce the necessary
material in support of his return. Mr Shivpuri had argued
that a notice under Section 143(2) was required to be issued
only in cases where the AO considers it necessary or
expedient to do so and in cases where the Assessee had not
filed its response to the notice under Section 142(1) it was
7
MA No.10/RPR/2026
not necessary for the AO to issue such notice under Section
143(2). In our view, this contention is bereft of any merits
and completely ignores the scheme of the machinery
provisions for assessment under the Act. It is now well
settled by a number of decisions (See: Pr. CIT v. Silver Line
and Anr.: 283 CTR 148 (Del), ACIT v. Hotel Blue Moon: