Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1980 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (1) TMI 203 - AT - Income TaxExtract: .......er s. 148 was not properly served on him and, therefore, the re-assessment order was not validly passed. The re-assessment order being invalid, the addition sustained by the CIT (A) cannot be upheld. 5. The assessee having succeeded on the preliminary point itself, there is no need for us to go into the merits of the case. 6. The appeal is allowed.
|