Case Law Details
Case Name : Pr. CIT Vs Kamla Devi Sharma (Rajasthan High Court)
Appeal Number : D.B. Income Tax Appeal No. 197/2018
Date of Judgement/Order : 10/07/2018
Related Assessment Year :
Courts :
All High Courts Rajasthan High Court
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Pr. CIT Vs Kamla Devi Sharma (Rajasthan High Court)
Failure of the assessing officer, in re-assessment proceedings, to issue notice under section 143(2) of the Act, prior to finalising the reassessment order, cannot be condoned by referring to section 292BB of the Act.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
By way of this appeal, the appellant has assailed the judgment and order of the tribunal whereby tribunal has allowed the appeal of the assessee.
2. Counsel for the appellant has framed following substantial questions of law :–
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