Addition of Income u/s 68 - no notice issued u/s. 143(2) which ...

Reassessment u/s 68 Invalid: Missing Notice u/s 143(2) Voids Action u/s 147.

April 23, 2015

Case Laws Income Tax AT

Addition of Income u/s 68 - no notice issued u/s. 143(2) which is very much essential for reassessment u/s 147 - If the notice is not issued to the assessee before completion of the assessment, then the reassessment is not sustainable in the eyes of law and deserves to be cancelled - AT

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Addition of Income u/s 68 - no notice issued u/s. 143(2) which ...

Reassessment u/s 68 Invalid: Missing Notice u/s 143(2) Voids Action u/s 147.

April 23, 2015

Case Laws Income Tax AT

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