Case Law Details
Case Name : Principal CIT Vs Shri Jai Shiv Shankar Traders Pvt. Ltd. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Brief of the Case
Delhi High Court held In the case of Principal CIT vs. Shri Jai Shiv Shankar Traders Pvt. Ltd. that the failure by the AO to issue a notice to the Assessee under Section 143(2) subsequent to 16th December 2010 when the Assessee made a statement before the AO to the effect that the original return filed should be treated as a return pursuant to a notice under Section 148 of the Act, is fatal to the order of re-assessment. Accordingly, re-assessment without issuing notice u/s 143(2) is not valid.
Facts of the Case
The Assessee filed its return of income for the AY 2008-09 on 16...
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One Comment
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hellos sir,
Is there any time requirement for issuing notice u/s 143(2) after notice u/s 148? or AO can send 143(2) at any time before passing order u/s 147.
please give reply as soon as possible as my case is pending before AO.