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1 - 10 of 20 (0.32 seconds)Section 54B in The Income Tax Act, 1961 [Entire Act]
Section 54F in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Section 282 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 53A in The Transfer Of Property Act, 1882 [Entire Act]
The Transfer Of Property Act, 1882
Y. Narayana Chetty & Another vs The Income-Tax Officer, Nellore And ... on 15 October, 1958
He
has relied upon the decision of Hon'ble Supreme Court in case of Y. Narayana Chetty
and Another vs. ITO, 35 ITR 388 (SC) and submitted that the notice for initiating the
reassessment proceedings is not mere procedural requirement but it is a condition
precedent to the validity of any reassessment. If no notice issued or if the notice
issued is shown to be invalid, then the proceedings taken by the assessee without a
notice or in pursuance of an invalid notice would be illegal and void. He has also
relied upon the following decisions :-