ITAT Visakhapatnam Judgments — June 2018

The Tribunal held that a notice under Section 148, even with minor defects like un-struck columns, is not invalid if it serves its purpose and the assessee participates in the proceedings. Additions related to income tax challans collected from clients were set aside as not being the assessee's income.

The Tribunal held that a notice under Section 148, despite minor defects like un-struck columns, is valid if its intent and purpose are served and the assessee participates in proceedings. Additions related to income tax challans collected from clients were set aside as not being the assessee's income.

The Tribunal held that the reassessment proceedings were barred by limitation as the notice under Section 148 was issued beyond the prescribed time limit. The amendment to Section 149(3) was not retrospective and therefore not applicable.

The Tribunal held that the reassessment proceedings were barred by limitation as the notice under Section 148 was issued beyond the prescribed time limit. The amendment to Section 149(3) was not retrospective and therefore not applicable.

The Tribunal held that a notice under Section 148, despite minor defects like un-struck columns, is valid if its intent and purpose are served and the assessee participates in proceedings. Additions related to income tax challans collected from clients were set aside as not being the assessee's income.

The Tribunal held that a notice under Section 148, despite minor defects like un-struck columns, is valid if its intent and purpose are served and the assessee participates in proceedings. Additions related to income tax challans collected from clients were set aside as not being the assessee's income.

The Tribunal held that a notice under Section 148, despite minor defects like un-struck columns, is valid if its intent and purpose are served and the assessee participates in proceedings. Additions related to income tax challans collected from clients were set aside as not being the assessee's income.

The Tribunal held that the reassessment proceedings were barred by limitation as the notice under Section 148 was issued beyond the prescribed time limit. The amendment to Section 149(3) was not retrospective and therefore not applicable.

The Tribunal held that the reassessment proceedings were barred by limitation as the notice under Section 148 was issued beyond the prescribed time limit. The amendment to Section 149(3) was not retrospective and therefore not applicable.

The Tribunal held that the reassessment proceedings were barred by limitation as the notice under Section 148 was issued beyond the prescribed time limit. The amendment to Section 149(3) was not retrospective and therefore not applicable.

The Tribunal held that the reassessment proceedings were barred by limitation as the notice under Section 148 was issued beyond the prescribed time limit. The amendment to Section 149(3) was not retrospective and therefore not applicable.