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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Reopening of assessment - the proceeding u/s 153C was initiated ...


Section 153C Proceedings Dropped; Section 148 Notice Deemed Unjustifiable, Assessment Order Set Aside as Legally Unsustainable.

January 15, 2020

Case Laws     Income Tax     AT

Reopening of assessment - the proceeding u/s 153C was initiated against the assessee and on the same day the proceeding was dropped and notice u/s 148 was issued which was unjustifiable. Assessment order is not liable to be sustainable in the eyes of law, hence, we set aside the same

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