Validity of assessment u/s 158BC - assessee was served with a ...

Case Laws Income Tax

May 20, 2015

Validity of assessment u/s 158BC - assessee was served with a notice u/s 131 to appear for recording his deposition. Time to do so was extended on four occasions. The assessee by his letter dated 28-1-2002 evinced his intention not to appear. In those circumstances the assessment was completed on 31-1-2002 which otherwise might have been completed on or before 31-12-2001 - order is valid - HC

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Validity of assessment u/s 158BC - assessee was served with a ...

Case Laws Income Tax

May 20, 2015

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