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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

No notice u/s 143(2) issued before completing the scrutiny ...


Court Rules Scrutiny Assessment Invalid Due to Lack of Section 143(2) Notice; Procedural Error Cited.

January 23, 2013

Case Laws     Income Tax     HC

No notice u/s 143(2) issued before completing the scrutiny assessment - assessment under Section 144 without notice u/s 144(1) - the absence of the statutory notices canvassed by the petitioner is clearly erroneous - against assessee. - HC

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