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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Assessment u/s 153A - As per Section 153A, simple notice has to ...

Case Laws     Income Tax

June 29, 2018

Assessment u/s 153A - As per Section 153A, simple notice has to be given to the assessee. Thus, the contention of the Ld. AR that issue of notice u/s 143(2) within stipulated time is mandatory requirement and is not curable u/s 292BB of the Act does not find support.

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