Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 436 - ITAT DELHIValidity of reopening of assessment - Held that:- Notice u/s 143(2) of the I.T. was never issued. Thus since the AO did not issue notice u/s 143(2) of the IT Act,1961 which is a compulsory requirement of the statute, the impugned order u/s 147 deserves to be invalidated - Decided in favour of assessee
|