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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Validity of notice u/s 143(2) - scrutiny assessment - issuance ...


Court Questions Validity of Notice Issued After Three Months u/s 143(2), Stresses Adherence to Procedural Timelines.

April 7, 2014

Case Laws     Income Tax     HC

Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice after 3 months - When the Department has set down a standard for itself, the Department is bound by that standard and cannot act with discrimination - HC

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