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2016 (3) TMI 58 - AT - Income TaxValidity of assessment order passed u/s 143(3) - non serving the statutory notice u/s 143(2) - Held that:-Punjab & Haryana High Court in CIT Vs. Cebon India Ltd. (2009 (7) TMI 26 - PUNJAB AND HARYANA HIGH COURT ) has laid down similar proposition in respect of regular assessment completed under section 143(3) of the Act, without service of notice under section 143(2) of the Act. Relying on the aforesaid propositions, we hold that there is no merit in the assessment order passed in the present case and hence, the same is held to be without jurisdiction and bad in law and the same is set-aside. - Decided in favour of assessee.
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