Case Law Details
Case Name : DCIT Vs Board of Cricket Control in India (ITAT Mumbai)
Appeal Number : ITA No. 2914/Mum/2017
Date of Judgement/Order : 02/08/2021
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Mumbai
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
DCIT Vs Board of Cricket Control in India (ITAT Mumbai)
Deputy Commissioner of Income Tax has challenged correctness of the order dated January 09, 2019 passed by CIT(A) quashing the reassessment order passed by the Appellant without issuance of notice under Section 143(2) of the Income Tax Act, 1961 (IT Act), for the assessment year 2008-09.
The Hon’ble bench of Income Tax Appellate Tribunal, Mumbai recalling and relying on its previous decision against the same Respondent held the reassessment order cannot be complied with since issuance and service of notice is a “foundational requirement” for assessment under Section 143(3) read with Section 147 of the IT Act.
Dismissed the appeal.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.