Notice of Demand Not Required? Rule 45 Income Tax Rules

When is the original notice of demand not required as per Rule 45 of the Income Tax Rules, 1962?

Quick Summary

This judgement clarifies situations where the original notice of demand is not required as per Rule 45 of the Income Tax Rules, 1962. The Income Tax Appellate Tribunal allowed the assessee's appeal for statistical purposes, indicating a procedural point was being addressed. The case involved Outotec India Pvt. Ltd. and the assessment year 2013-14.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-38, Delhi dated 08.08.2017 for Assessment Years 2013-14.

Citation :
ITA No.6753/Del/2017

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Attached File : 1442821_4468_1631868222_ita_no_6753_del_2017_outotec_india_pvt_ltd_vs_acit.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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