Case Law Details
Case Name : Servite Sisters Society Vs. ACIT (ITAT Indore)
Related Assessment Year :
Courts :
All ITAT ITAT Indore
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DECIDED BY: ITAT, INDORE BENCH, INDORE
IN THE CASE OF: Servite Sisters Society Vs. ACIT,
APPEAL NO: C. O. No. 139/Ind/2007 ,
DECIDED ON May 22, 2009
RELEVANT PARAGRAPH
3. Facts of the case are that the assessee filed return of income on 14th October, 2003. Notice u/s 143(2) was issued on 11th October. 2004 which was served on the assessee on 1st November, 2004. There is no dispute regarding to the above dates. The Id. Counsel for the assessee during course of hearing argued that the assessee society registered under M.P. Societies Registration Adhiniyam, 1973 and carrying out charitable activi...
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the citations are well discussed in a very detailed way by the courts.One should especially the Assesses need to closely note the date of ROI they filed and the date of ITOs Notice u/s 143(2) if it is received within 12 months of the ROI FILED. IF THE Notice is recd after 12 months of ROI filing date then automatically the Notice invalid and ill be quashed by ld. courts. Revenue suffers from the disease called some how collect the taxes illegally while in fact the revenue have to tell assessees that is the natural justice principle but revenue and governments deliberately fail. so citizens have to be careful. i will advice that all assesees need to know tax laws themselves as tax consultants may make errors but in your own interest one need to be careful, else you end up paying unnecessary taxes!