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Section 143(3) proceeding invalid if section 143(2) notice issued to Individual instead of HUF
Case Law Details
- Case Name
- Gourishankar Girdharilal Lohiya (HUF) Vs ACIT (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
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Gourishankar Girdharilal Lohiya (HUF) Vs ACIT (ITAT Pune)
This assessee’s appeal for assessment year 2009-10 arises against the CIT(A)-1 Aurangabad’s order dated 17.02.2020 passed in case no.ABD/CIT(A)-1/199/2011-12 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short the Act.
Heard both the parties. Case file perused.
2. I straightway advert to the assessee’s latter substantive ground challenging correctness of the impugned assessment order/reassessment order itself dated 19.12.2011 for want of a valid section 143(2) notice in light of ACIT vs. Hotel B...
