This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata
Case Law Details
- Case Name
- Contemporary News Pvt. Ltd. Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Contemporary News Pvt. Ltd. Vs ITO (ITAT Kolkata)
Assessment quashed – Invalid notice u/s 143(2) issued by non-jurisdictional AO; entire proceedings held void ab initio – ITAT Kolkata
In Contemporary News Pvt. Ltd. vs ITO (A.Y. 2012-13), the assessee challenged validity of best-judgment assessment u/s 144 mainly on the ground that no valid notice u/s 143(2) was issued or served. The Tribunal examined the order sheet and documents, including the notice and found that although the order sheet entry dated 04.09.2014 was signed by ITO Ms. Runu Saha, the actual notice u/s 1...
Author Info
