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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Reopening of assessment - even without passing the order u/s ...


High Court Rules Notice u/s 148 Invalid Without Order u/s 143(3) for Taxpayer RJA.

November 30, 2015

Case Laws     Income Tax     HC

Reopening of assessment - even without passing the order u/s 143(3), where the proceedings are pending, a notice u/s148 of the Act was issued to RJA asking it to file a return - This was impermissible in law - HC

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