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2017 (10) TMI 166 - AT - Income TaxValidity of best judgement assessment u/s 144 - delay in issuing notice u/s 143(2) - period of limitation - Held that:- The assessee has filed return for the A.Y. 2006-07 on 12-6-2007. As per the pre amended proviso, notice ought to have been issued on or before 30-6-2008. The A.O. has issued notice u/s 143(2) on 24-9-2008. Therefore, considering the facts of the case and also respectfully following Allahabad High Court decision in the case of Tulsi Food products vs. DCIT (2012 (4) TMI 379 - Allahabad High Court) we are of the view that notice issued u/s 143(2) is clearly barred by limitation and hence, consequent assessment order passed by the A.O. u/s 144 dt 15-12-2008 is hereby quashed.
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