Case Law Details
This Court in the case of The Commissioner of Income Tax V/s. Mr. Salman Khan [Income Tax Appeal No.2362 of 2009] decided on 1st December, 2009 has considered similar question and has held that in the absence of notice under section 143(2) (prior to the insertion of section 292BB), the reassessment order cannot be sustained. In the present case, the reassessment year involved relates to the period prior to the insertion of Section 292 BB. In this view of the matter, the appeal is dismissed with no order as to costs.
HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 508 OF 2010
The Commissioner of Income Tax
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Too bad that the Deptt persists with a counsel who has got insufficient knowledge of law and is not able to argue effectively, to represent the Deptt before the High Court. Hope the Deptt will set right this defect shortly.