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Notice issued u/s.158BC(a) cannot be equated to a notice issued u/s.148 to reopen an assessment
Case Law Details
- Case Name
- Shibani Dutta Vs Commissioner of Income-tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Shibani Dutta
versus
Commissioner of Income-tax
IT Appeal No. 169 OF 2012
July 12, 2012
JUDGMENT
R.V. Easwar, J.
This is an appeal by the assessee under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). By order dated 13.03.2012, the following substantial question of law was framed: –
“Whether the Income Tax Appellate Tribunal is right in holding that the block assessment order passed on 30th July, 2002 is not barred by limitation as Section 129 read with proviso to Explanation 1 to Section 158 BE of th...
