Validity of assessment proceedings - admittedly notice u/s ...

Notice u/s 143(2) Deemed Invalid for Exceeding Limitation Period; Assessment Proceedings Quashed as Time-Barred.

June 8, 2019

Case Laws Income Tax HC

Validity of assessment proceedings - admittedly notice u/s 143(2) was being issued on 08.08.2006 for AY 2005-06, which was far beyond the limitation prescribed under the proviso attached to Section 143(2) which ended on 30.09.2005 and thus was clearly hit by limitation - quashed the entire proceedings including the assessment order passed by AO

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Validity of assessment proceedings - admittedly notice u/s ...

Notice u/s 143(2) Deemed Invalid for Exceeding Limitation Period; Assessment Proceedings Quashed as Time-Barred.

June 8, 2019

Case Laws Income Tax HC

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