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2015 (6) TMI 89 - AT - Income TaxReopening of assessment - jurisdiction of the Officer for re-opening the assessment - Held that:- The notice was issued not in pursuant to this letter of the Addl. Commissioner but the notice was issued pursuant to the approval given by the CommissionerConsidering the factual matrix of the case in hand, in the light of the judicial decisions the sanction for issue of notice is not as per the provisions of the law. Thus we hold that the order made under section 143(3) of the Act r.w.s. 147 is without jurisdiction and accordingly quashed. See Anirudh Sinhji Karan Sinhji Jadeja Vs. State of Gujarat [1995 (8) TMI 308 - SUPREME COURT] - Decided in favour of assesse.
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