Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 340 - AT - Income TaxAssessment u/s 144 – Service of Notice - Following the judgement of Supreme Court in case of [CIT vs. Ramendra Nath Ghosh 1971 (8) TMI 26 - SUPREME COURT] held that:- where the assessee contended that he had no place of business at the relevant time and the serving officer did not mention the names and addresses of the persons who identified the place of business of the assessee nor did mention that he personally knew the place of the business of the assessee, the service of notice must be held to be not in accordance with law. AO did not properly assume jurisdiction u/s 143(2) of the Act and he rightly cancelled the assessment framed by the A.O - no interference is called for in the well reasoned order passed by first appellate authority - Therefore, present appeal filed by the Revenue is dismissed.
|