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2013 (4) TMI 261 - AT - Income TaxMaintainability of notice under Section 143(2) - CIT(A) quashed the assessment holding that the first notice u/s 143(2) was issued on 12/11/2007 beyond the statutory period of 12 months which expired on 31.07.2007 - Held that:- As from the remand report dated 23rd April, 2010 where the AO had intimated the date - wise details of the proceedings in this case it is evident that notice under Section 143(2) was issued on 12th November, 2007 as mentioned by the CIT(A) in his order. The Revenue could not produce any evidence for issue of notice under Section 143(2) on 29th June, 2007. The order of CIT(A) is based upon the facts given by the AO himself in the remand report. In view of the above, wno infirmity in the order of CIT(A). The same is sustained and the Revenue's appeal is dismissed.
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