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2014 (1) TMI 991 - HC - Income TaxValidity of notice issued u/s 143(2) r.w.s 147 - period of limitation - Held that:- Decision in Assistant Commissioner of Income Tax and Anr vs. Hotel Blue Moon and others [2010 (2) TMI 1 - SUPREME COURT OF INDIA] followed - The learned ITAT has not committed any error in confirming the order passed by the learned CIT(A) - The Assessing Officer has issued notice under Section 143(2) of the Act after expiry of the time limit provided in subsection (2) of Section 143 of the Act - The order passed under Section 143(3) r/w Section 147 of the Act is invalid - Decided against Revenue.
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