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2017 (11) TMI 1079 - AT - Income TaxValidity of assessment - non issue of statutory notice u/s 143(2) - filing of the ROI by way of letter by the assessee - Held that:- On perusal of the order sheet entries made from 20.03.2014, it is clear that no notice under section 143(2) of the Income Tax Act, 1961 (Act) was issued to the assessee. The submission of the learned DR that the assessee did not file a return of income and hence no notice is required to be issued under section 143(2) of the Income Tax Act, 1961 (Act) is factually incorrect. The assessee had filed its return of income. - Decided in favour of assessee.
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