Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2007 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (9) TMI 351 - HC - Income TaxNotice under section 148 – Reassessment – before passing the order of assessment, the assessing officer failed to give the assessee a copy of the reasons in the notice issued under section 148(1) of the Act, despite request made by the assessee in that regard. Held, dismissing the appeal, as the statutory requirement of section 148(2) of the Act had not been complied with. The substantial question of law in this regard was not considered by the Tribunal in the appeals filed by the assessee. The orders passed by the first appellate authority and the Tribunal suffered from error in law and were to be set aside.
|