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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Reopening of assessment - The fact of non existence of HUF is ...


Assessment Reopening Challenged: Non-Existent HUF Nullifies Jurisdiction u/s 147; Section 148 Notice Declared Void.

September 17, 2016

Case Laws     Income Tax     AT

Reopening of assessment - The fact of non existence of HUF is paramount and strikes to the very root of purported jurisdiction sought to be acquired by the AO u/s 147 - notice u/s 148 is void ab initio and bad in law. - AT

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