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2007 (8) TMI 320 - HC - Income TaxAssessee sold agricultural land but not filed return – pursuant to notice u/s 148, assessee filed return in status of individual – AO completed assessment treating the status of assessee as HUF – tribunal’s finding that assessee did not make any statement about status of HUF in the letter in question on which AO had placed heavy reliance, is finding of fact - Once a notice u/s 148, 143(2) and 142(1) were issued by treating the assessee as individual then AO could not have framed the assessment by treating the income in the hands of HUF - Tribunal was right in law in holding that the assessment framed in the status of HUF by AO as null and void
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