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2010 (2) TMI 77 - HC - Income TaxPeriod of limitation for issuance of notice u/s 148 – ITAT held that notice was issued beyond period of 4 years – held that - The case of the Revenue is that there is a factual mistake in the impugned order passed by the Tribunal in as much as approval from the Commissioner was obtained and in that regard reliance has been placed on document Annexure A-1 to show that the approval was obtained from the Commissioner of Income Tax, Faridabad on 2.5.2003. The aforesaid error has been pointed out by the counsel for the Revenue for which proper course would be by getting it rectified rather than approaching this Court for determination of a substantial question of law. Accordingly, we relegate the Revenue to seek remedy in accordance with law.
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