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2003 (7) TMI 33 - HC - Income TaxDetermination of the status - determination of the status can be made only after the informations are furnished and the same are considered after giving opportunity to the assessee. Once these informations are furnished, the same are to be considered - Section 142(3) requires giving of an opportunity before determining any question on the basis of the information gathered, since this was not an assessment under section 144. Therefore, the finding with regard to the status along with the issuance of the notice is in conflict with section 142(3) - the notice containing the decision arrived at about the status of the assessee can not be sustained
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