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2015 (3) TMI 307 - AT - Income TaxValidity of the assessment framed in pursuance of the notice issued u/s. 158BC - period of limitation - Held that:- In the present case the notice issued by the Assessing Officer u/s. 158BC(a) of the Act dated 30-11- 2000 did not give the minimum time of 15 days to the deceased assessee for filing his return of income for the Block Period, the said notice was notice in compliance with mandatory requirement of Sec. 158BC(a) of the Act and the assessment framed in consequence of the legally void notice u/s. 158BC r.w.s. 144 of the Income-tax Act vide order dated 22-08- 2002 is bad in law and we cancel the assessment order. - Decided in favour of assessee.
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