This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 148 Reassessment Notice to Non-Existent Firm Invalid: ITAT Jodhpur
Case Law Details
- Case Name
- Kanak Kumar Jain Vs DCIT (ITAT Jodhpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Jodhpur
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Kanak Kumar Jain Vs DCIT (ITAT Jodhpur)
ITAT Jodhpur held that issuance of re-assessment notice under section 148 of the Income tax Act to non-existent firm and to deceased partners is invalid issuance of notice. Accordingly, order passed thereon is liable to be quashed.
Facts- After receiving information, proceedings u/s. 147 of the IT Act was initiated. Accordingly, a notice u/s. 148 dated 08.03.2018 was issued in the name of non-existent firm and not properly served thereon. The said reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s...
Author Info
