Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 527 - HC - Income TaxReopening of assessment - whether non-issuance of notice u/s 143(2) would render the proceedings for re-assessment null and void - Held that:- It is not disputed that the assessee had appeared before the AO on various dates and participated in the reassessment proceedings before the finalization and no objection regarding issuance and service of notice under Section 143(2) was raised before the AO - CIT(A) and the Tribunal were, thus, in error in nullifying the re-assessment proceedings and declaring the re-assessment order to be invalid - substantial question of law is answered in favour of the Revenue.
|