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Whether A.O. has power to issue reassessments notice during the period when A.O. already issued notice for scrutiny assessment?
Case Law Details
- Case Name
- Acorus Unitech Wireless Private Ltd. & Anr. Vs Deputy Commissioner of Income Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Whether Assessing Officer has a power to issue reassessments notice under Section 147/148 of the Act during the period when the Assessing Officer already issued notice u/s 143(2) of the Act, for scrutiny assessment u/s 143(3).
For issue a notice u/s 143(2), reasons to believe are not required to be recorded in writing and power of the Assessing Officer to take up the return for scrutiny is much wider and the jurisdictional pre-conditions stipulated u/s 147 are not required to be satisfied. The respondents have agreed to and will be bound by the statement to withdraw notice u/s...
