Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2005 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (2) TMI 477 - AT - Income TaxExtract: .......correct the oversight or mistakes or inadvertence while making the original assessment. The AO did not have acquired valid jurisdiction under s. 148/147. Thus, we uphold the findings of the learned CIT(A). There is no need to decide the case on merits in. case he has held the very basis as void ab initio. 12. In the result, the appeal is dismissed.
|