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2004 (8) TMI 85 - HC - Income TaxAssessment made under section 143(3) – limitation - "Whether the Tribunal was justified in holding that the assessment made under section 143(3) read with section 143(2)(b) of the Income-tax Act, 1961, was barred by limitation in view of section 153(2) when the return was b filed in response to notice under section 148 served on September 29, 1983?" - We are not inclined to subscribe to the view taken by the Tribunal when it held the assessment to be barred. We, however, hold that the assessment in question for the year 1982-83 made pursuant to section 148 notice was within limitation and it be given effect to - Accordingly and in view of the aforesaid discussion, we answer the question referred to us in the affirmative, i.e., in favour of the Revenue
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