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2009 (8) TMI 833 - HC - Income TaxReassessment proceedings – Notice under section 148 sent to old address instead of new address - assessee had sold and disposed of the old premises - Return for the assessment year 2003-04 was also filed before the issue of the aforesaid notice, showing the new address – Held that:- it may be a case of bona fide mistake on the part of the Assessing Officer. However, a valuable right accrued to the respondent and, furthermore, when we find that the tax effect is only Rs. 4,13,210 (as per the CBDT circular, appeals with tax effect up to Rs. 4 lakhs are not to be filed). - Decided in favor of assessee.
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