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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Service of notice u/s 143(2) for the purpose of reassessment u/s ...


Court Rules Section 142(1) Notice Not Equivalent to Section 143(2) for Reassessment u/s 147.

December 17, 2013

Case Laws     Income Tax     HC

Service of notice u/s 143(2) for the purpose of reassessment u/s 147 - revenue contended that notice u/s 142(1) should be regarded as a notice issued under Section 143(2) - decided against the revenue - HC

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