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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

In order to make assessment u/s 143(3) r.w.s 158 BC, notice ...


Notice u/s 143(2) Mandatory for Assessment u/s 143(3) and Section 158BC of Income Tax Act.

March 20, 2014

Case Laws     Income Tax     HC

In order to make assessment u/s 143(3) r.w.s 158 BC, notice should be issued under Section 143(2) and omission to issue such a notice is not a procedural irregularity and is not curable - HC

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