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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Best judgement assessment ex-parte u/s 144 - The C.B.D.T. has ...


Tax Officers Can't Do Ex Parte Assessments Without Notice for Voluntary Returns u/s 139(1.

September 6, 2012

Case Laws     Income Tax     HC

Best judgement assessment ex-parte u/s 144 - The C.B.D.T. has rightly directed that in case where the return is furnished voluntarily under Section 139 (1), the I.T.O. cannot proceed to make ex parte assessment under Section 144 without serving notice under Section 139 (2) or as the case may be under Section 148. - HC

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