Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 934 - MADRAS HIGH COURTRequirement to issue notice u/s 143(3) - Whether the proceedings of the department for the purpose of assessment u/s 143(3) would be justified without the issuance of the mandatory notice u/s 143(2) of the Income Tax Act – Held that:- Following the decision in Commissioner of Income Tax, Trichy v. M/s Fathima Thanga Maaligai, Karaikal [2014 (11) TMI 905 - MADRAS HIGH COURT] wherein reliance upon Commissioner of Income Tax v. Hotel Bluemoon [2010 (2) TMI 1 - SUPREME COURT OF INDIA] - the issuance of notice u/s 143(2) is mandatory – thus, the order of the Tribunal is set aside – Decided in favour of assessee.
|