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2006 (4) TMI 79 - HC - Income TaxNotices issued u/s 158BC and u/s 142 (2A) - By issuing notice u/s 158BC, the Assessing Officer has merely requested the petitioner to prepare a true and correct return of his total income including the undisclosed income assessable for the block period. – notice issued under section 158BC cannot be treated as the notice issued for commencement of assessment proceedings. - The assessment proceeding cannot be independent of the search and seizure proceedings under Chapter XIV-B of the Act, which Chapter specifically deals with special procedure relating to assessment in search cases. In view of the same, it cannot be said that no proceedings are pending on the date of passing of order under section, 142 (2A) of the Act. Hence, I do not find any illegality in the impugned notice issued under section 142(2A)
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