![Scrutiny Assessment can’t be framed in absence of a Valid Notice, omission to issue notice, not a curable defect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Scrutiny-assessment-valid-notice-omission-issue-notice-curable-defect-ITAT-Taxscan.jpeg "Scrutiny Assessment can’t be framed in absence of a Valid Notice, omission to issue notice, not a curable defect: ITAT [Read Order]")
Scrutiny Assessment can’t be framed in absence of a Valid Notice, omission to issue notice, not a curable defect: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench ruled that the scrutiny assessment can not be framed in absence of a valid notice and the...
![Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Section-153A-Searched-Person-Jurisdiction-Delhi-High-Court-Taxscan.jpg "Section 153A invalid where Statement Belonging to Person Other than Searched Person used to Assume Jurisdiction: Delhi High Court [Read Order]")
![AO wrongfully assumed the jurisdiction and passed the final assessment order without passing a draft assessment order: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/AO-jurisdiction-final-assessment-order-assessment-order-Delhi-High-Court-Taxscan.jpg "AO wrongfully assumed the jurisdiction and passed the final assessment order without passing a draft assessment order: Delhi HC [Read Judgment]")
![Section 153C Assessment to be based on incriminating documents or evidence discovered during search: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Section-153C-Assessment-incriminating-documents-evidence-Madras-High-Court-Taxscan.jpeg "Section 153C Assessment to be based on incriminating documents or evidence discovered during search: Madras HC [Read Judgment]")
CBIC notifies Jurisdiction of Commissioner of Customs (Appeals) on Bill of Entry entered for Home Consumption [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) on Friday notified the jurisdiction of Commissioner of Customs (Appeals) in respect of the bill of entry entered for home consumption. The Board...
![CBIC notifies Jurisdiction of Commissioner of Customs (Appeals) on Bill of Entry entered for Home Consumption [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/05/Customs-Late-Fee-Bill-Entry-CBIC-Taxscan.jpeg "CBIC notifies Jurisdiction of Commissioner of Customs (Appeals) on Bill of Entry entered for Home Consumption [Read Notification]")
Assam Excise Officials have Power to Search and Seize consignments were exported from a State and imported to another: Gauhati HC [Read Order]
The Gauhati High Court has recently upheld the search and seizure proceedings by the Assam Excise officers holding that such powers are included under the Assam Excise Act, 2000 even if the...
![Assam Excise Officials have Power to Search and Seize consignments were exported from a State and imported to another: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/12/Seizure-Gauhati-High-Court-GST-Taxscan.jpg "Assam Excise Officials have Power to Search and Seize consignments were exported from a State and imported to another: Gauhati HC [Read Order]")
No Jurisdiction of AO in Reopening of Assessment after 4 years by Reason of Failure on part of assessee: Madras HC [Read Judgment]
The High Court of Madras held that there is no jurisdiction of Assessing officer (AO) in the reopening of Assessment after 4 years by reason of failure on part of the assessee. The Assessing Officer,...
![No Jurisdiction of AO in Reopening of Assessment after 4 years by Reason of Failure on part of assessee: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/05/AO-Assessment-Jurisdiction-Taxscan.jpg "No Jurisdiction of AO in Reopening of Assessment after 4 years by Reason of Failure on part of assessee: Madras HC [Read Judgment]")
MCA extends due date of filing Annual Returns and Financial Statements for Companies registered in J & K and Ladakh [Read Circular]
The Ministry of Corporate Affairs(MCA) on Friday published a circular extending the filing of forms MGT-7 (Annual Return) and AOC-04 (Financial Statements) for companies having jurisdiction in the...
![MCA extends due date of filing Annual Returns and Financial Statements for Companies registered in J & K and Ladakh [Read Circular]](https://www.taxscan.in/wp-content/uploads/2020/02/Financial-Statement-MCA-Taxscan.jpg "MCA extends due date of filing Annual Returns and Financial Statements for Companies registered in J & K and Ladakh [Read Circular]")
Assessee can’t Challenge Jurisdiction of AO through Writ Petition If Not Objected Initiation of Re-Assessment: Madras HC [Read Judgment]
The Madras High Court has ruled that an assessee cannot challenge the jurisdiction of an assessing officer if objection against re-assessment is not initiated. The assessee M/s Hanon Automotive...
![Assessee can’t Challenge Jurisdiction of AO through Writ Petition If Not Objected Initiation of Re-Assessment: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/10/Assessment-Madras-High-Court-Taxscan.jpg "Assessee can’t Challenge Jurisdiction of AO through Writ Petition If Not Objected Initiation of Re-Assessment: Madras HC [Read Judgment]")
Jurisdiction of Re-Assessment Proceedings can be Questioned at any Stage: Allahabad HC [Read Judgment]
In Teena Gupta v. CIT, a division bench of the Allahabad High Court ruled that the jurisdiction of re-assessment proceedings under the Income Tax Act can always be raised at any stage. A Notice dated...
![Jurisdiction of Re-Assessment Proceedings can be Questioned at any Stage: Allahabad HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Assessing-officer-Tax-Scan.jpg "Jurisdiction of Re-Assessment Proceedings can be Questioned at any Stage: Allahabad HC [Read Judgment]")