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2012 (5) TMI 120 - HC - Income TaxValidity of notice u/s 148 – status of assessee as per notice - Held that:- Department issued a notice under Section 148 in the name of assessee, in response to which the statement was filed referring to earlier return filed may be treated in compliance to the above notice – the Department being well aware of the identification of the assessee issued notice u/s 148 he having participated in the proceedings, cannot be allowed to turn round and challenge the notice issued as without jurisdiction - it is not a case where notice has been issued in favour of one assessee and the assessment has been framed against another assessee – against assessee.
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