![Assessment Order passed u/s 143 (3) against Dead Person without Issuing Notice to Legal Heirs is Void: Madras High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Madras-High-Court-Assessment-Order-passed-Dead-Person-without-Issuing-Notice-Dead-Person-Notice-Notice-to-Legal-Heirs-is-Void-Legal-Heirs-taxscan.jpg "Assessment Order passed u/s 143 (3) against Dead Person without Issuing Notice to Legal Heirs is Void: Madras High Court [Read Order]")
Assessment Order passed u/s 143 (3) against Dead Person without Issuing Notice to Legal Heirs is Void: Madras High Court [Read Order]
The Madras High Court held that the assessment order passed under section 143(3) of the Income Tax Act, 1961 against a dead person without issuing a...
![No Notice to Assessee and Ex-parte Decision in Addition and Confirmation of Cash Deposits: ITAT restores Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Notice-Ex-parte-Decision-Cash-Deposits-Confirmation-of-Cash-Deposits-ITAT-taxscan.jpg "No Notice to Assessee and Ex-parte Decision in Addition and Confirmation of Cash Deposits: ITAT restores Matter to AO [Read Order]")
![Re-Assessment Notice issued against already Amalgamated Company is Invalid: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Re-Assessment-Notice-issued-against-already-Amalgamated-Company-is-Invalid-Re-Assessment-Notice-Amalgamated-Company-Notice-Calcutta-High-Court-Taxscan.jpg "Re-Assessment Notice issued against already Amalgamated Company is Invalid: Calcutta HC [Read Order]")
Re-assessment Order framed without Issuance of Notice u/s 143(2) of Income Tax Act is Invalid: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently held that re-assessment order framed without issuance of notice under Section 143(2) of Income Tax Act, 1961 is invalid. ...
![Re-assessment Order framed without Issuance of Notice u/s 143(2) of Income Tax Act is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Re-assessment-Order-Issuance-Issuance-of-Notice-Notice-Income-Tax-Act-Income-Tax-Act-is-Invalid-ITAT-taxscan.jpg "Re-assessment Order framed without Issuance of Notice u/s 143(2) of Income Tax Act is Invalid: ITAT [Read Order]")
Issuance of Notice under Section 148 without Approval of Higher Authorities: ITAT quashes Assessment Order
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on finding about the issuance notice under Section 148 of the Income Tax Act, without approval of...
No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, has recently, in an appeal filed before it, held that no interest under Section 234A is leviable, when an Assessee has filed the return within...
![No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-Leviable-Files-Return-Notice-ITAT-TAXSCAN.jpg "No Interest u/s 234A is Leviable, When Assessee Files Return Within the Time Allowed by Notice u/s 153A: ITAT [Read Order]")
Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has recently, in an appeal filed before it, quashed an order passed u/s 143(3) by the AO, as the same was passed without issuing the...
![Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Order-AO-Mandatory-Notice-ITAT-taxscan-.jpg "Order u/s 143(3) Passed by AO, without Issuing Mandatory Notice u/s 143(2): ITAT Quashes Order [Read Order]")
Notice Issued u/s 153C without Granting Opportunity to Assessee for Objection not Valid: Delhi HCÂ [Read Order]
The Delhi High Court has held that notice issued under Section 153C of the Income Tax Act, 1961 without granting the opportunity to the assessee for objection is not valid. A search and survey...
![Notice Issued u/s 153C without Granting Opportunity to Assessee for Objection not Valid: Delhi HCÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Notice-Opportunity-Assessee-Objection-Delhi-High-Court-Taxscan.jpg "Notice Issued u/s 153C without Granting Opportunity to Assessee for Objection not Valid: Delhi HCÂ [Read Order]")
![Service Tax Notice issued after 10 years is not valid: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Service-Tax-Service-Tax-Notice-Notice-High-Court-of-Orissa-Orissa-High-court-taxscan.jpg "Service Tax Notice issued after 10 years is not valid: Orissa HC [Read Order]")
Demise of one Partner not to take away right of Proprietor to Continue Agency: Orissa HC upholds allotment of work via e-tender [Read Order]
The Orissa High Court upheld the allotment of work via e-tender and ruled that the demise of one partner not to take away right of proprietor to continue agency. The petitioners, M/s. Das...
![Demise of one Partner not to take away right of Proprietor to Continue Agency: Orissa HC upholds allotment of work via e-tender [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/partner-Agency-Orissa-High-Court-allotment-e-tender-taxscan.jpg "Demise of one Partner not to take away right of Proprietor to Continue Agency: Orissa HC upholds allotment of work via e-tender [Read Order]")