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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Reassessment - date of notice is 30-1-2004 and the reasons ...


High Court Invalidates Reassessment Notice: Reasons Recorded After Issuance Violates Jurisdiction Rules.

April 11, 2014

Case Laws     Income Tax     HC

Reassessment - date of notice is 30-1-2004 and the reasons recorded are clearly dated 4-2-2004, i.e., the reasons are not recorded before the issue of notice but afterwards, the assumption of jurisdiction is clearly bad - HC

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