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| The Tax Publishers2020 TaxPub(DT) 4272 (Jp-Trib) INCOME TAX ACT, 1961
Section 147
AO's failure to dispose of objections against notice under section 148 made order of reassessment invalid.
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Reassessment - Validity - Order passed without disposing of objections against notice under section 148 -
AO issued notice under section 148 and accordingly framed reassessment. Assessee challenged this on the ground of AO not having disposed of objections against notice under section 148. Held: AO was under obligation to dispose of objections filed by assessee and failure to dispose of objections against notice under section 148 made order of reassessment invalid.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10
IN THE ITAT, JAIPUR BENCH
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