Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2004 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (5) TMI 264 - ITAT JODHPURExtract: ....... held that if the notice under s. 143(2) is served beyond the prescribed time-limit, the resultant assessment is not valid. As such, considering all the facts and circumstances of the case as also the legal position, I find no fault with the impugned order of the learned CIT(A) in annulling the assessment. 5. In the result, the appeal is dismissed.
|