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2014 (4) TMI 478 - HC - Income TaxValidity of reassessment u/s 147 of the Act Held that:- The AO reopened the case u/s 147 by issuing notice u/s 148 and completed the assessment - Till the assessment was completed and till the matter reached the Tribunal, the assessee did not make any grievance whatsoever - Even before the Tribunal, though the ground of jurisdiction was raised, it was not seriously pressed by the assessee and in this view of the matter, the Tribunal proceeded to consider merits of the case there was no reason to interfere with the order passed by the Tribunal - the AO has option to proceed against the assessee by issuing notice u/s 148 of the Act Decided against Assessee.
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