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“Section 144(15)”

Section References (mined)Section 144Section 144(15)1 judgments

The decision most relied on for Section 144(15) is 166 (Delhi) Ravinder Kumar v. ITO 15-20 5 (36 Taxmann.com 513), cited in 32 judgments on BharatTax.

Leading authorities on Section 144(15)

166 (Delhi) Ravinder Kumar v. ITO 15-20 5
36 Taxmann.com 513 · 2013 · High Court
32
citing judgments

Assessments made under section 153A of the Income Tax Act are not vitiated for the mere reason that they were preceded by assessment proceedings under section 143(3).

CIT v. Rajesh Kumar Sharma
311 ITR 235 · 2009 · High Court
21
citing judgments

Service of a notice or requisition under the Income-tax Act must be made in accordance with Section 282(1), which allows for service by post or as if it were a summons under the Code of Civil Procedure, 1908. Rules 12 to 15 of Order V of the CPC are relevant, emphasizing personal service where practicable.

Chatturam v. CIT
15 ITR 302 · 1947 · Reported
11
citing judgments

The jurisdiction to assess and the liability to pay tax are not conditional on the validity of the notice. Liability to pay tax is founded in charging sections, not machinery provisions.

Judgments citing Section 144(15)

Gsr Industries, Noida vs. DDIT, International Taxation, Noida

ITA 2060/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Dec 2023AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Prakash. K. Sinha, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143Section 143(3)Section 144(15)Section 144CSection 144C(15)Section 153(1)Section 92C

eligible assessee" and the meaning of the term eligible assessee is defined under section 144C(15). As per the clause (b) of the section 144(15), the eligible assessee means: "(i) any person in whose care the variation referred to in sub-section (1) arises as a consequence

Section 144(15) — 1 case laws | BharatTax