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2016 (1) TMI 32 - AT - Income TaxReopening of assessment - non-issuance of notice u/s 143(2) - Held that:- In the present case, it is an admitted fact that the AO did not issue any notice u/s 143(2) of the Act. A similar issue has been decided by the Hon’ble Jurisdictional High Court of Allahabad in the case of CIT Vs Rajeev Sharma reported at (2010 (5) TMI 600 - ALLAHABAD HIGH COURT) wherein by following judgment of of ACIT Vs Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA) it has been held that the assessment could not be sustained for lack of service of statutory notice u/s 143(2) of the Act. - Decided in favour of assessee.
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