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1995 (10) TMI 67 - ITAT CALCUTTA-E
Extract:
.......ion 148 for re-opening the assessment can be validly issued during the pendency of the original return. Therefore the notice issued by the ITO on 9-11-1987 under section 148 or the Act is without jurisdiction. If the notice is without jurisdiction the assessment made on 23-1-1989 is also invalid. We hold accordingly, and allow the assessee s appeal