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2012 (7) TMI 543 - HC - Income Tax
Assessment - non-issuance/service of notice under section 143(2) of the Act – Held that:- Notice under section 143(2) of the Act was admittedly not issued in this case. The assessing authority thus did not have jurisdiction to proceed further and make assessment - very foundation of the jurisdiction of the Assessing Officer is on the issuance of the notice under section 143(2) - income-tax appeal is dismissed.