![No Assumption of Jurisdiction allowable for Income Tax Reassessments without issuance of Notice u/s 143(2): ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095451-income-tax-reassessments-issuance-of-notice-itat-taxscan.webp "No Assumption of Jurisdiction allowable for Income Tax Reassessments without issuance of Notice u/s 143(2): ITAT [Read Order]")
No Assumption of Jurisdiction allowable for Income Tax Reassessments without issuance of Notice u/s 143(2): ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that reassessment proceedings initiated without issuance of a mandatory...
![SCN Issued on Email Address Mentioned in MCA Website: Delhi HC Upholds Penalty Proceedings Initiated u/s 270 A of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041778-show-cause-notice-scn-delhi-high-court-taxscan.webp "SCN Issued on Email Address Mentioned in MCA Website: Delhi HC Upholds Penalty Proceedings Initiated u/s 270 A of Income Tax Act [Read Order]")
![Gauhati HC Sets aside ITAT Order passed Ignoring Provisions of S. 292B of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-act-site-img.jpg "Gauhati HC Sets aside ITAT Order passed Ignoring Provisions of S. 292B of Income Tax Act [Read Order]")
![Â ITAT Annual Digest 2023 [Part-11]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-ITAT-Annual-Digest-part-11-ITAT-Annual-Digest-2023-taxscan.jpg "Â ITAT Annual Digest 2023 [Part-11]")
![Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Issue-of-Notice-Income-Tax-Act-is-mandatory-requirement-for-framing-reassessment-order-ITAT-TAXSCAN.jpg "Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]")
Failure to Issue Notice for Reassessment shall not be Curable u/s 292B of Income Tax Act: ITAT Quashes Reassessment Order [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench while quashing the reassessment order passed by the Assessing officer held that failure to issue notice for reassessment should not be...
![Failure to Issue Notice for Reassessment shall not be Curable u/s 292B of Income Tax Act: ITAT Quashes Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Failure-Issue-Notice-Reassessment-Curable-Income-Tax-Act-ITAT-reassessment-order-TAXSCAN.jpg "Failure to Issue Notice for Reassessment shall not be Curable u/s 292B of Income Tax Act: ITAT Quashes Reassessment Order [Read Order]")
Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]
The Amritsar bench of the Income Tax Appellate Tribunal ( ITAT) quashed the assessment order passed by the assessing officer by quoting the wrong section on jurisdiction and declared the order as...
![Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessment-Proceedings-Framed-by-Quoting-Wrong-Section-Jurisdiction-ITAT-Declares-Assessment-Void-ab-intio-TAXSCAN.jpg "Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]")
No Notice u/s 143(2) issued and Served within prescribed Time Limit: ITAT quashes Assessment Order passed u/s 143(3) of Income Tax Act [Read Order]
The Indore bench of Income Tax Appellate Tribunal (ITAT) has recently while quashing the assessment order passed under Section 143(3) of Income Tax Act 1961 observed that there is no notice...
![No Notice u/s 143(2) issued and Served within prescribed Time Limit: ITAT quashes Assessment Order passed u/s 143(3) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Notice-issued-and-served-within-prescribed-time-limit-ITAT-TAXSCAN.jpg "No Notice u/s 143(2) issued and Served within prescribed Time Limit: ITAT quashes Assessment Order passed u/s 143(3) of Income Tax Act [Read Order]")
Defect of Issue of S. 143(2) Notice Prior to Conclusion of Re-Assessment Proceedings Not Curable Invoking S. 292BB: ITAT [Read Order]
The Delhi Income Tax Appellate Tribunal (ITAT) has recently held that the defect of issue of section 143(2) notice prior to conclusion of reassessment proceedings is not curable for invoking section...
![Defect of Issue of S. 143(2) Notice Prior to Conclusion of Re-Assessment Proceedings Not Curable Invoking S. 292BB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Defect-of-Issue-of-S.-1432-Notice-Re-Assessment-Proceedings-S.-292BB-ITAT-Taxscan.jpg "Defect of Issue of S. 143(2) Notice Prior to Conclusion of Re-Assessment Proceedings Not Curable Invoking S. 292BB: ITAT [Read Order]")
A Time-barred Notice cannot be deemed as valid u/s 292BB since it is a Jurisdictional Error: ITAT [Read Order]
The Hyderabad bench of Income Tax Appellate Tribunal (ITAT) has held that a notice issued after the period of limitation cannot be deemed to be valid by invoking section 292BB of the Income Tax Act,...
![A Time-barred Notice cannot be deemed as valid u/s 292BB since it is a Jurisdictional Error: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "A Time-barred Notice cannot be deemed as valid u/s 292BB since it is a Jurisdictional Error: ITAT [Read Order]")