Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1981 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (8) TMI 40 - GUJARAT HIGH COURTExtract: .......g assessment under s. 147(a) of the Act was not satisfied. The ITO, therefore, had no jurisdiction to reopen the assessment. In the result, the petition succeeds. Notice dated March 12, 1979, issued by the first respondent under s. 148 read with s. 147(a) of the Act is quashed and set aside. Rule made absolute accordingly with no order as to costs.
|