Smt. Yamini Agarwal v. DCIT (Central Circle)-3, Kolkata

83 Taxmann.com 209Income Tax Appellate Tribunal2017#2805 most cited

What is Smt. Yamini Agarwal v. DCIT (Central Circle)-3, Kolkata authority for?

An assessment becomes invalid if the notice under Section 143(2) of the Income-tax Act is not issued within the time limit prescribed by the proviso to Section 143(2).

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2021.

Also referred to as

Yamini Agarwal v. DCIT · 83 Taxmann.com 209 · Section 143(2) notice · time limit for 143(2) notice · assessment validity · belated notice · non-issuance of notice · proviso to Section 143(2) · assessment procedure · invalid assessment

Judgments citing Smt. Yamini Agarwal v. DCIT (Central Circle)-3, Kolkata

Bhavanasi Anjaneyulu vs. The ACIT, Vijayawada

In the result, the appeal of the assessee in ITA No

ITA 262/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2007-2008

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.261, 262 & 263/Vizag/2017 (धनधाारण िर्ा / Assessment Years: 2005-06, 2007-08 & 2008-09) Bhavanasi Anjaneyulu Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(3)Section 153ASection 68

…ITA No.261 262, 263, 349 & 354/Vizag/2017 Bhavanasi Anjaneyulu, Guntur आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगााराि, न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.261, 262 & 263/Vizag/2017 (धनधाारण िर्ा / Assessment Years: 2005-06, 2007-08 & 2008-09) Bhavanasi Anjaneyulu ACIT, Central Circle Guntur Vijayawada [PAN No.ACJPB0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A…

Bhavanasi Anjaneyulu vs. The ACIT, Vijayawada

In the result, the appeal of the assessee in ITA No

ITA 261/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2005-2006

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.261, 262 & 263/Vizag/2017 (धनधाारण िर्ा / Assessment Years: 2005-06, 2007-08 & 2008-09) Bhavanasi Anjaneyulu Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(3)Section 153ASection 68

…ITA No.261 262, 263, 349 & 354/Vizag/2017 Bhavanasi Anjaneyulu, Guntur आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगााराि, न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.261, 262 & 263/Vizag/2017 (धनधाारण िर्ा / Assessment Years: 2005-06, 2007-08 & 2008-09) Bhavanasi Anjaneyulu ACIT, Central Circle Guntur Vijayawada [PAN No.ACJPB0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A…