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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Non-issue of notice u/s. 143(2) - return filed on fag end of ...

Case Laws     Income Tax

July 17, 2019

Non-issue of notice u/s. 143(2) - return filed on fag end of proceedings on the date order was also filed - The filing of the return by the assessee on 20.3.2013 is mischievous; in fact, an abuse of the process of law - the instant assessment is an assessment u/s. 144 - the assessee’s legal challenge is without merit - no need to issue of notice u/s. 143(2)

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