Case Law Details
Case Name : Adarsh Kanch Udyog Pvt. Ltd. Vs Income Tax Officer (ITAT Delhi)
Related Assessment Year : 2003- 04
Courts :
All ITAT ITAT Delhi
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Adarsh Kanch Udyog Pvt. Ltd. Vs. ITO (ITAT Delhi)- Assessee has raised a specific ground that order passed u/s 143(3) was not valid in as much as there is no proof of valid service of notice u/s 143(2) within the limitation period of 12 months, as per proviso to section 143(2). We further find that Ld. Commissioner of Income Tax (Appeals) has not properly given a finding on this issue. He has only observed that the grounds and the arguments of the assessee are not very strong. In our considered opinion, Ld. Commissioner of Income
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