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1 - 8 of 8 (0.27 seconds)Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
Sai University Act, 2018
The Income Tax Act, 1961
Section 139 in The Income Tax Act, 1961 [Entire Act]
Asstt.Commr.Of Income Tax & Anr vs M/S Hotel Blue Moon on 2 February, 2010
In the said decision after taking note of the decision of
the Hon'ble Supreme Court in Asstt. CIT v. Hotel Blue Moon; [2010] 321
ITR 362(SC) the reassessment proceeding was set aside. The initial view
was that failure to issue notice is an irregularity, which is curable when
subsequently the law is well settled that it being an inherent defect is not
curable. To the same effect are the decisions in Principal Commissioner of
Income Tax-vs-Jai Shiv Shankar Traders Pvt. Ltd. 383 ITR 448 (Delhi)
and Tiwari Kanhaiya Lai -vs- Commissioner of Income-Tax 154 ITR 109
(Raj).
Principal Commissioner Of Income Tax vs M/S Broadway Shoe Co. on 11 October, 2018
In support of this contention, he has
relied on the decision of Hon'ble High Court of Jammu & Kashmir in the
case of Pr. CIT vs Broadway Shoe Co. 259 Taxman 223 wherein it was
held that where there was no return filed in pursuance to notice issued
u/s 148, issue of notice u/s 143(2) was not required for making the
assessment.
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