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2019 (5) TMI 1166 - AT - Income TaxReopening of assessment u/s 147 - no notice u/s 143(2) have been issued within the time - assessment as time barred - HELD THAT:- As relying on SHRI JAI SHIV SHANKAR TRADERS PVT. LTD. [2015 (10) TMI 1765 - DELHI HIGH COURT] and MADHYA BHARAT ENERGY CORPN. LTD. [2011 (7) TMI 66 - DELHI HIGH COURT] since notice under section 143(2) have been issued beyond the period of limitation, therefore, entire reassessment order is nullity and void abinitio. We, accordingly, set aside the orders of the authorities below and quash the reassessment order. - decided in favour of assessee
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