Case Law Details
Case Name : Commissioner of Income Tax Vs Shri Prem Gandhi (Delhi High Court)
Appeal Number : ITA No. 90/2009
Date of Judgement/Order : 05/05/2011
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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CIT Vs Shri Prem Gandhi (Delhi High Court)- In view of retrospective amendment in Sec 132(1), the Tribunal order stating that Addl Director has no powers to issue warrant for authorisation of search, does not survive. Assessee can be allowed to raise a fresh ground of no-service of notice u/s 143(2) before the Tribunal as this issue was argued before the CIT(A).
IN THE HIGH COURT OF DELHI AT NEW DELHI
IT(SS)A.No.267/ Del/ 2002
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