![Issuance of Scrutiny Notice Despite Knowing of Amalgamation: Calcutta HC Declines to Apply S. 292B of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Calcutta-HC-Calcutta-High-Court-Section-292B-of-the-Income-Tax-Act-Income-Tax-Income-Tax-Act-Issuance-of-Scrutiny-Notice-taxscan.jpg "Issuance of Scrutiny Notice Despite Knowing of Amalgamation: Calcutta HC Declines to Apply S. 292B of Income Tax Act [Read Order]")
Issuance of Scrutiny Notice Despite Knowing of Amalgamation: Calcutta HC Declines to Apply S. 292B of Income Tax Act [Read Order]
In a significant case, the Calcutta High Court declined to apply Section 292B of the Income Tax Act, 1961 in the case where the scrutiny notice...
![TDS Violation Demand Order issued in name of Previous Company rectifiable u/s 292B of IT Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Delhi-HC-Delhi-High-Court-TDS-Violation-TDS-Violation-Demand-TDS-TDS-Violation-Demand-Order-Violation-Demand-Order-Order-issued-taxscan.jpg "TDS Violation Demand Order issued in name of Previous Company rectifiable u/s 292B of IT Act: Delhi HC [Read Order]")
![Assessment Order in Name of Non-Existent Entity cannot be Cured u/s 292B of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-HC-Delhi-High-Court-Assessment-Order-Non-Existent-Entity-Section-292B-of-the-Income-Tax-Act-Income-Tax-High-Court-News-High-Court-Updates-taxscan.jpg "Assessment Order in Name of Non-Existent Entity cannot be Cured u/s 292B of Income Tax Act: Delhi HC [Read Order]")
![Failure to Issue Income Tax Notice u/s 143(2) Fatal and not Curable u/s 292B: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Income-Tax-ITAT-Bangalore-Income-Tax-Notice-Section-1432-Income-tax-act-taxscan.jpg "Failure to Issue Income Tax Notice u/s 143(2) Fatal and not Curable u/s 292B: ITAT [Read Order]")
![Issuance of Notice in name of Non-existing entity is Non-curable defect u/s 292B of Income Tax Act: ITAT quashes Reassessment u/s 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/income-tax-act-ITAT-issuance-of-notice-ITAT-delhi-income-tax-appellant-tribunal-under-Section-292B-of-the-Income-Tax-Act-taxscan.jpg "Issuance of Notice in name of Non-existing entity is Non-curable defect u/s 292B of Income Tax Act: ITAT quashes Reassessment u/s 148 [Read Order]")
ITAT rules omission to sign assessment order by AO cannot be cured by relying on Section 292B of Income Tax Act [Read Order]
In a major decision of Income Tax Appellate Tribunal ( ITAT ) Mumbai ruled that the omission to sign the assessment order by the Assessing Officer cannot be remedied by relying on Section 292B of the...
![ITAT rules omission to sign assessment order by AO cannot be cured by relying on Section 292B of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Mumbai-Income-Tax-ITAT-rules-ITAT-rules-omission-TAXSCAN.jpg "ITAT rules omission to sign assessment order by AO cannot be cured by relying on Section 292B of Income Tax Act [Read Order]")
Failure to follow Mandatory Procedure laid down u/s 144C of Income Tax Act for Passing Draft Assessment Order: ITAT allows Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai Bench by allowing appeal filed by the assessee held that the Assessing officer failed to follow the mandatory procedure laid down under Section 144C of...
![Failure to follow Mandatory Procedure laid down u/s 144C of Income Tax Act for Passing Draft Assessment Order: ITAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Failure-follow-Procedure-Income-Tax-Act-Passing-Assessment-Order-TAXSCAN.jpg "Failure to follow Mandatory Procedure laid down u/s 144C of Income Tax Act for Passing Draft Assessment Order: ITAT allows Appeal [Read Order]")
Wrong Name in Assessment Order can’t be cured by invoking S. 292B: ITAT Quashes Addition against Non-Existent Company [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench in ACIT v. M/s. Mahagun Realtors (P) Ltd held that the mentioning of the wrong name in an assessment order cannot be cured by invoking section...
![Wrong Name in Assessment Order can’t be cured by invoking S. 292B: ITAT Quashes Addition against Non-Existent Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Wrong-Name-ITAT-Taxscan.jpg "Wrong Name in Assessment Order can’t be cured by invoking S. 292B: ITAT Quashes Addition against Non-Existent Company [Read Order]")
Notice can be served on factory premises of Assessee on the Security Guard: Delhi HC [Read Judgment]
The Delhi High Court on 31st May held that the assessment proceedings under sections 147/148 of the Income Tax Act are not invalid or void merely for want of proper service of notice. The High Court...
![Notice can be served on factory premises of Assessee on the Security Guard: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/12/Notice-Taxscan.jpg "Notice can be served on factory premises of Assessee on the Security Guard: Delhi HC [Read Judgment]")
Act of AO in framing an assessment order without issuing Notice u/s 143(2) cannot be saved by invoking s. 292B: ITAT [Read Order]
While hearing the case between Income Tax Officer and Neeraj Goel, Delhi bench of Income Tax Appellate Tribunal ( ITAT ) recently ruled that the act of the Assessing Officer in framing an assessment...