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2014 (12) TMI 930 - HC - Income TaxValidity of assessment framed u/s 143(3) - no notice was issued under Section 143 (2) – Held that:- Following the decision in Harsingar Gutkha P. Ltd. Versus Commissioner of Income-tax [2008 (5) TMI 443 - Allahabad High Court] - the service of the notice on the assessee within the period provided under the proviso is mandatory - In the absence of the notice being served within the stipulated period under section 143 (2) of the Act, the assessment proceeding comes to an end and is deemed to have become final – since the assessment order was void ab initio, further dealing with the question of law as framed by the appellant does not arise for consideration - the order of the Tribunal is upheld – Decided against revenue.
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