Case Law Details
Case Name : Principal CIT Vs Shri Jai Shiv Shankar Traders Pvt. Ltd. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Brief of the Case
Delhi High Court held In the case of Principal CIT vs. Shri Jai Shiv Shankar Traders Pvt. Ltd. that the failure by the AO to issue a notice to the Assessee under Section 143(2) subsequent to 16th December 2010 when the Assessee made a statement before the AO to the effect that the original return filed should be treated as a return pursuant to a notice under Section 148 of the Act, is fatal to the order of re-assessment. Accordingly, re-assessment without issuing notice u/s 143(2) is not valid.
Facts of the Case
The Assessee filed its return of income for the AY 2008-09 on 16...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
hellos sir,
Is there any time requirement for issuing notice u/s 143(2) after notice u/s 148? or AO can send 143(2) at any time before passing order u/s 147.
please give reply as soon as possible as my case is pending before AO.