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2013 (12) TMI 1307 - HC - Income TaxValidity of notice u/s 148 - Held that:- The assessing authority have relevant material or that the reasons given by him under Section 148 (2) of the Act are not required to be considered by us for adjudication at this stage - The petitioner has been served with notice under Section 148 - It was open to him to file objections - If the matter has not been decided by the assessing authority, it is still open to him to file objections to the issuance of notice, which the assessing authority is bound to consider and decide by passing speaking order. The petitioner was to be assessed by the Asstt. Commissioner of Income Tax, Range-4, Agra. The matter was transferred, in accordance with the assignments made by the Chief Commissioner of Income Tax - Partly allowed in favour of assessee.
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