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2005 (9) TMI 52 - HC - Income TaxWhether the Assessing Officer after issuance of notice for regular assessment under section 143(2) was justified in issuing intimation under section 143(1)(a) - petitioners submitted that in the light of the decision of the apex court in the case of CIT v. Gujarat Electricity Board, it was not open to the Assessing Officer to issue intimation under section 143(1)(a) of the Income-tax Act after issuance of the notice for regular assessment under section 143(2) - issue raised in the petition is squarely concluded by the aforesaid judgment of the apex court. Accordingly, the petition succeeds
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