Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 584 - HC - Income TaxViolation of mandatory requirement of serving notice u/s 143(2) - Whether the Tribunal erred in not setting aside the assessment order for the block period on the ground of violation of mandatory requirement of Sec. 143(2) of the Act – Held that:- In order to make assessment u/s 143(3) r.w.s 158 BC, notice should be issued under Section 143(2) and omission to issue such a notice is not a procedural irregularity and is not curable - the decision in Assistant Commissioner of Income-tax & another v. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] followed - no notice was issued under Section 143 (2) of the Income Tax Act to the assessee – thus, the order passed by the Tribunal is set aside – Decided in favour of Assessee.
|