Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 401 - HC - Income TaxLegislature has contemplated complexity of different nature in Sections 142(2A) and 245D of the Act. The expression used in Section 142(2A) of the Act, is “complexity of the accounts of the assessee,” whereas in Section 245D(1), the expression is “complexity of the investigation.” Though the word “complexity” is common in both these provisions, it does not automatically follow that the respective authorities exercising their powers under these two different provisions have to take into consideration the same materials while taking their decision - The date of the order of rejection of the petitioners’ application is 31-5-2007. It was despatched to the petitioners under the cover of a letter dated 12th June 2007. The petitioners claim to have received this communication on 14-6-2007 – held that the date of order shall remain as 31-5-2007 – Deviation from established procedure if not fatal or prejudice to assessee the same can not make the proceedings liable to be dismissed..
|