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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Validity of assessment order under Section 143(3) - assessment ...


Assessment Order Void: Notice Issued u/s 143(2) Exceeded Limitation Period, Violating Section 143(3) of the Income Tax Act.

May 5, 2015

Case Laws     Income Tax     HC

Validity of assessment order under Section 143(3) - assessment is void ab initio since the notice under Section 143(2) of the Act was issued beyond the period of limitation - HC

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