Initiation of proceedings u/s 158BD - unless the basic finding ...

Section 158BD Proceedings Invalid Without Valid Foundational Finding; Lack of Notice Under 158BC Renders Assessment Improper.

February 17, 2017

Case Laws Income Tax HC

Initiation of proceedings u/s 158BD - unless the basic finding is held to be valid, the consequential order is bad in law - since there was no notice served under section 158 BC the assessee could not have been assessed under section 158BD - HC

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Initiation of proceedings u/s 158BD - unless the basic finding ...

Section 158BD Proceedings Invalid Without Valid Foundational Finding; Lack of Notice Under 158BC Renders Assessment Improper.

February 17, 2017

Case Laws Income Tax HC

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