Case Law Details
Case Name : ITO Vs Holiday Resort Corporation (ITAT Mumbai)
Appeal Number : I.T.A. No.2198/Mum/2023
Date of Judgement/Order : 30/01/2024
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Mumbai
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ITO Vs Holiday Resort Corporation (ITAT Mumbai)
The ITAT Mumbai ruling in ITO Vs Holiday Resort Corporation sheds light on the consequences of failure to record satisfaction for issuing a notice under Section 148 of the Income-tax Act. The assessment order was deemed void-ab-init
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