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2019 (8) TMI 1537 - AT - Income TaxReopening of assessment u/s 147 - maintainability of the re-assessment proceeding - HELD THAT:- It appears from the records before us that the grounds taken by the assessee regarding the validity of issuance of notice u/s 148 and confirming of re-assessment order passed u/s 143(3) r.w.s. 147 has really not been adjudicated by the Learned Tribunal which is an error apparent on the face of the record. Hence, we recall the order. The Registry is directed to keep the matter on board on 22.08.2019. Since the Learned Advocate is present before us at the time of hearing of this Misc. Application, service of notice upon the assessee is dispensed with.
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