This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
When assessee has given his address in the e-return and the AO has also given TDS credit on the same, AO is not right in serving notice u/s 143(2) by affixting the same on some other address
Case Law Details
- Case Name
- DCIT Vs. Mascomptel (India) Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 07
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
DCIT Vs. Mascomptel (India) Ltd.
ITAT Delhi
ITA No. 4672/Del/2009
Assessment Year: 2006- 07
ORDER
PER C.L. SETHI, J.M.
The revenue is in appeal against the order dated 03.09.2009 passed by ld. CIT(A) in the matter of assessment made by the Assessing Officer u/s 144 of the Income Tax Act, 1961 for the A.Y. 2006-07.
2. The grounds of appeal raised by the revenue are as under: –
1. “The order of the ld. CIT(Appeals) is erroneous & contrary to facts and law.
2. On the facts and in the circumstances of the case and in law, the ld. CIT(Appeals) has erred in treating the notices iss...
