Case Law Details
Advocate Akhilesh Kumar Sah
Oberoi Hotels recent appeal before Calcutta High Court: Failure to issue notice under Section 143(2) will result in the entire proceedings, including any order of assessment, to be quashed
PCIT vs. Oberoi Hotels Pvt. Ltd. [ITAT No.152 of 2015, decided on 22.06.2018], the substantial questions of law that had arisen were in the context of reassessment proceedings initiated under Section 147 of the Income Tax Act, 1961(for short ‘the Act’) pursuant to a notice under Section 148 thereof. The Appellate Tribunal had quashed the entire reassessment proceedings on the assessee’s assertion that no notice under Section 143(2) of the Act was issued by the Assessing Officer before undertaking the reassessment.
The following substantial questions of law arose:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
