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| The Tax Publishers2019 TaxPub(DT) 3957 (Del-Trib) INCOME TAX ACT, 1961
Section 153A Section 143(2)
The words 'so far as may be' in clause (a) of sub-section (1) of section 153A cannot be stretched to the extent of mandatory issue of notice under section 143(2), hence, there was no infirmity in the order of AO in issuing notice under section 143(2) prior to filing of return in response to notice under section 153A.
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Search and seizure - Assessment under section 153A - Validity - Issuance of section 143(2) notice prior to filing of search return
Assessee challenged validity of assessment framed under section 153A on the ground of issuance of notice under section 143(2) prior to filing of return in response to notice under section 153A. Held: The words 'so far as may be' in clause (a) of sub-section (1) of section 153A cannot be stretched to the extent of mandatory issue of notice under section 143(2). Hence, there was no infirmity in the order of AO in issuing notice udner section 143(2).
REFERRED : Ashok Chaddha v. ITO (2012) 20 taxmann.com 387 (Delhi) : (2011) 337 ITR 399 (Delhi) : 2012 TaxPub(DT) 0248 (Del-HC), DIT v. Society for Worldwide Interbank Financial Telecommunication (2010) 323 ITR 249 (Del) : 2010 TaxPub(DT) 1812 (Del-HC), Sudhir Kumar Sharma (HUF) v. CIT (2016) 69 taxmann.com 219 (SC) : (2016) 239 Taxman 264 (SC) : 2016 TaxPub(DT) 2485 (SC)
FAVOUR : Against the assessee.
A.Y. : 2004-05
INCOME TAX ACT, 1961
Section 68
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