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2004 (11) TMI 99 - HC - Income TaxProceedings initiated under section 148 – validity - Tribunal has recorded a finding that there was no dispute with regard to the status of the assessee to whom the notice was issued. Indisputably, the name of the assessee's branch finds place in the notice and it is not its case that there is any other person such as Hari Prasad Govind Krishna. The partnership deed also supports the contention of the Department that the assessee-firm was running the business in two names. - We find that the notice was validly issued in the name of the assessee. The finding of the Tribunal on this issue is legally correct. – Held that proceedings had been validly initiated under section 148
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