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2011 (2) TMI 343 - HC - Income TaxRegistration u/s 12A - Exemption u/s 10(23C)(vi a) - Ex-parte order - Rectification of mistakes - Notice may have been issued on 16th June, 2008 for hearing fixed on 24th June, 2008, but there is no proof of service or delivery - The petitioner filled that they did not receive the notice - The affidavit had been disbelieved and not relied upon in the order dated 19th August, 2008 dismissing the application under Section 154 of the Act - It is difficult to accept that the petitioner was avoiding or deliberately avoided appearance - Decided in favour of the assessee by way of remand
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