Case Law Details
Pr. CIT Vs. National Informatics Center Services Inc. (Delhi High Court)
Date of filing of the return of income is 25-09-2009. Therefore, the notice served on the taxpayer u/s 143(2) on 26-08-2011 is beyond the period of six months from the end of the financial year in which the return was furnished. Therefore, the notice issued by the assessing officer u/s 143(2) is invalid. Hence, it cannot be acted upon. Consequently, the assessment order passed by the assessing officer cannot stand in the eyes of law. Therefore, the same is quashed.
FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS:-
The question of law framed in the case, is, as follows:-
“Did the Income Tax Appellate Tribunal (ITAT) fall into error in holding that the notice under Section 143(2) of the Income Tax Act, 1961 (‘the Act,) was barred by time, in the facts and circumstances of the case?”
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