2018 (1) TMI 1478 - HC - Income Tax

The following question of law arises for consideration - (1) Did the Income Tax Appellate Tribunal (ITAT) fall into error in quashing the assessment on the ground that it was not based upon a notice under Section 153C of the Income Tax Act 1961?

Summary

The Delhi High Court admitted the case for consideration of whether the Income Tax Appellate Tribunal erred in quashing an assessment due to lack of notice under Section 153C of the Income Tax Act, 1961. The case is listed for final hearing on 5th February, 2018.