Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 989 - KERALA HIGH COURTValidity of notice u/s 142(1) - Held that:- As per the provisions of Section 143(2)(ii) of the Act, the notice is beyond the time specified under the said provision - The Tribunal has not considered this factual situation - The issue has been restored for fresh adjudication at ITAT level.
|