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2014 (12) TMI 1203 - AT - Income TaxValidity of the issue of notice under s. 153C - Held that:- Considering the totality of the above facts and respectfully following the decision of Hon'ble jurisdictional High Court in the case of Spice Infotainment Ltd. (2011 (8) TMI 544 - DELHI HIGH COURT ) we hold that the issue of notice under s. 153C in the name of M/s Image Credit & Portfolio (P) Ltd. on 10th Sept., 2010 is void. Accordingly, the same is quashed. Once the notice issued under s. 153C has been quashed the assessment completed in pursuance to such notice also cannot survive and the same is also quashed. - Decided in favour of assessee.
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