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2022 (12) TMI 801 - HC - Income TaxReopening of assessment u/s 147 - order u/s 148A(d) - petitioner has received the gift from his father - As urged in the order u/s 148A(d) the officer accepts the limitation that the three years had elapsed from the end of relevant assessment year and for necessary sanction he refers the matter to the Commissioner of Income-tax instead of Chief Commissioner of Income-tax - HELD THAT:- Issue Notice, returnable on 13.12.2022. By way of interim relief, it is directed that the process of assessment shall continue with the cooperation of the petitioner, however, the final assessment order shall not be passed before the returnable date. Over and above the regular mode of service, direct service through e-mode (on official Email address) is also permitted.
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