Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 910 - HC - Income TaxRe-assessment notice - Whether notice issued u/s148 of the Act was not invalid specially when the assessee had consciously and intentionally waived his right to object to the defect in the notice - Notice under Section 148 of the Act were issued in the name of Kesho Dass and the learned counsel for the assessee had admitted and made a statement that the returns already filed by the assessee be treated to have been filed in response to notices issued u/s 148 of the Act in the status of Hindu Undivided Family (HUF). According, once the assessee had filed returns in response to re-assessment notice under Section 148 in the status of HUF, he could not take a plea that the notice issued by the assessing officer did not disclose the status of the assessee and was, thus, invalid - Thus,answered in favour of the Revenue and against the assessee.
|