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2016 (7) TMI 1584 - HC - Income TaxReopening of assessment u/s 147 - non issue of notice under section 143(2) - HELD THAT:- Question that return filed was within or beyond time prescribed under section 139 or has been filed after notice issued under section 148 or filed earlier after expiry of period under section 139 is not relevant to determine the question whether AO can proceed to make assessment under section 143(3) without issuing notice under section 143(2). The provision being mandatory, Assessing Officer cannot proceed to make assessment without issuing notice under section 143(2). - Decided against revenue.
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