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2015 (3) TMI 15 - GUJARAT HIGH COURTValidity of assessment - no notice was issued u/s.143(2) of the IT Act during the course of assessment proceedings - whether ITAT was right in law in upholding the assessment order passed by the Assessing Officer for A.Y. 1998-99 as in sum and substances u/s.144 of the IT Act, 1961? - Held that:- Assessing Officer has to necessarily follow the provisions of section 142 and sub-sections (2) and (3) of section 143. See Assistant Commissioner of Income-tax vs. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA]. In the instant case, we notice that both CIT(Appeals) and the Tribunal have held that the procedure prescribed for issuance of notice under section 143(2) has not been followed at all. - Decided in favour of assessee.
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