Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2004 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (11) TMI 74 - ALLAHABAD HIGH COURTTribunal annulling the assessment made by issue of notice under section 148 - "(1) Whether Tribunal could be said to be correct in deciding that the notice under section 148 issued to the assessee-HUF was not meant for it, but for the Karta as an individual? - (2) Whether Tribunal is right in annulling the assessment made by issue of notice under section 148 on the ground that no valid notice under section 148 was issued to the assessee-HUF?" - Revenue has not advanced any argument that the finding of the Tribunal that notice under section 148 was meant for the karta of the Hindu undivided family and not in his individual capacity. - finding of the Tribunal that the notice under section 148 of the Act did not disclose that it was issued to reassess the escaped income of the Hindu undivided family, is a finding of fact. - We answer both the questions in the affirmative, i.e., against the Revenue and in favour of the assessee.
|