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2017 (12) TMI 67 - HC - Income TaxValidity of assessment - notice under Section 143(2) not issued - Held that:- So far as the findings with respect to notice under Section 143(2) is concerned, the ITAT has considered the entire record afresh and clearly rendered a finding that on 15.09.2008, the assessment framed in this case, nowhere reflected that notice under Section 143(2) was issued. Para 10 of the impugned order, pointed out with respect to this aspect and having regard to all the factual material in these circumstances –compelled the ITAT to follow the reasoning of the Supreme Court in “Additional Commissioner of Income Tax Vs. Hotel Blue Moon (2010 (2) TMI 1 - SUPREME COURT OF INDIA )”. In this case, the impugned order does not call any interference. No substantial question of law
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