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Show Cause notice not mentioning ground for initiating action u/s 263 is invalid
Case Law Details
- Case Name
- GPSK Capital Private Limited Vs C.I.T. (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Kolkata
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It was the submission by the ld. AR that the show cause notice issued u/s 263 of the IT Act on 23.01.2012 had not mentioned which order was erroneous nor had he mentioned the error in the assessment order. It was the submission that the show cause notice did not show as to how and what was the issue in which order the said issue arose which was erroneous and prejudicial to the interest of the revenue. It was the submission that it was only when the assessee appeared before ld. CIT that he was told it was the assessment order dated 10.09.2009 u/s 143(3) of the IT Act which was considered as err...
