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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

If the Assessing Officer has time in his hands to issue notice ...


Assessing Officer's Use of Section 148 Notice Questioned When Ample Time Exists for Broader Section 143(2) Assessment.

June 16, 2016

Case Laws     Income Tax     AT

If the Assessing Officer has time in his hands to issue notice u/s 143(2), why is he issuing notice u/s 148, we do not understand, specifically in the background of the legal position that the scope of assessment made on issue of notice under section 148 of the Act has limited as against the wide scope of assessment available to him by issuing notice u/s 143(2) - AT

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