This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Mumbai: Corrigendum Cannot Cure Defective Section 148 Notice
Case Law Details
- Case Name
- Domet Trading Private Limited Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Domet Trading Private Limited Vs DCIT (ITAT Mumbai)
Corrigendum Cannot Cure Time-Bar: ITAT Mumbai Quashes 147 Reopening as No Valid 148 Notice Issued Before 31.03.2015
Assessee, Domet Trading Pvt. Ltd., filed return for AY 2008-09 declaring ₹13.98 lakh. Based on information alleging accommodation entries, AO issued a notice u/s 148 dated 23.02.2015; however, the notice mentioned AY 2009-10 instead of AY 2008-09. AO attempted to correct this by issuing a corrigendum only on 07.04.2015, after the statutory limitation of 31.03.2015 for issuing a valid 148 notice for AY 2008-09....
Author Info
