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2012 (6) TMI 180 - AT - Income TaxReassessment u/s 147/148 read with section 143(3) - Held that:- all the provisions of the income-tax that is applicable to the regular assessments that is subsequent to section 139 including that laid down by 144 has to be followed. - It has not been followed and this is clear violation of the mandatory requirement. - Violation of mandatory requirement cannot be cured by taking the shelter u/s.292B There was a return in response to notice u/s.148 before the Assessing Officer and the Assessing Officer also had acted upon such return, it is crystal-clear legal position that the Assessing Officer ought to have issued notice u/s. 143(2) before passing the order u/s. 143(3) r.w.s. 147.
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