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2020 (9) TMI 965 - AT - Income TaxValidity of assessment u/s 147 - no notice u/s 143(2) was issued to the assessee - HELD THAT:- The admitted fact is that no notice u/s 143(2) was issued to the assessee for both the assessment years. Only a notice u/s 148 and Section 143(2)(1) was issued. Under these circumstances we have to hold that the assessment orders for both the assessment years are bad in law and have to be quashed by following the judgement of the jurisdictional High Court in the case of Pr. CIT vs. Oberoi Hotels Pvt. Ltd. [2018 (6) TMI 1472 - CALCUTTA HIGH COURT] - Decided in favour of assessee.
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