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2002 (6) TMI 4 - HC - Income TaxNotice issued by the authority under section 269UD - notice issued by the appropriate authority under section 269UD does not disclose all the material on the basis of which it could be said to have been issued, much less the details thereof and, therefore, the interest of the petitioners could be said to have been totally prejudiced - It is pointed out that notice was received on February 15, 1995, and the petitioners were expected to represent themselves with all the details on February 21, though the matter was no doubt shunted for one day only. Therefore, this cannot be said to be reasonable opportunity afforded to the petitioners to defend themselves.
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