Issuance of notice u/s.143(2) of the Income-tax Act, 1961.
This query is : Resolved
01 August 2020
The case was selected for scrutiny u/s.143(3) and notice was duly served upon assessee u/s.143(2) of the Act on 09/08/2018. Later on if case was transferred u/s.127 of the Act say on 24/08/2019, then again issuance of notice u/s.143(2) is mandatory by the Ld. Assessing Officer having jurisdiction or not?
If ans. is yes but suppose no Notice was issued u/s.143(2) and assessee did not raise any objection and proceedings completed u/s.143(3)? Can we challenge such non issuance of notice or not?
Whether sec.292BB apply in such case or Not?
Kindly Reply.
If ans. is yes but suppose no Notice was issued u/s.143(2) and assessee did not raise any objection and proceedings completed u/s.143(3)? Can we challenge such non issuance of notice or not?
Whether sec.292BB apply in such case or Not?
Kindly Reply.
01 August 2020
As per subsection 4 of Section 127 of the Income Tax Act, 1961, It is not necessary to re-issue notice on transfer of the case. So there is no question about raising objection by the assessee.
And the question of sec 292BB does not arise.
And the question of sec 292BB does not arise.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Off Market debit and credit transaction
- Showing Gift from relative in ITR for this year
- Share accounting-->fifo - capital gain - period as per fifo?
- Short Term Capital gain on shares bought and sold after 2018 onwards
- ITR selection for salaries and capital gain less than L
- Treatment of Pension ?annuity returns on PMVY
- ITR filing- non tax audit cases- Asstt.Year 2026-2027
- Soyabean hsn code and gst rate
- Regarding IMS Mandatory from 1st July 2026
- Procedure for claiming exemption in Article Ship for CA Course
- TDS on payment to CHA as per new section
- Sale of Forign Shares
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Small dealers gst returns filing
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
