Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 956 - HC - Income TaxBlock assessment - Addition - Time barred - Held that:- Following the judgment of Asstt. Commissioner of Income Tax and another v. M/s Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] it was held that since statutory notice under Section 143(2) had not been issued within the stipulated time, assessment itself was liable to be set aside - appeal of the revenue challenging setting aside of further addition by the CIT(A) has been rendered infructuous and is accordingly dismissed.
|