This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Reassessment notice not invalid just because of absence of suffix private Limited in Notice
Case Law Details
- Case Name
- CIT Vs. Jagat Novel Exhibitors Private Limited (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
CIT Vs. Jagat Novel Exhibitors Private Limited (Delhi HC)– Main contention of the Assessee was that the notice under Section 147/ 148 of the Act was not issued to the respondent company in the name of the principal officer but was issued to Jagat Novel Exhibitors and without the words “Private Limited” as a suffix. Therefore, the notice was vague as it could not be ascertained whether it was issued to an individual, a firm, an HUF, etc. The notice, therefore, was void ab initio and accordingly the assessment order was a nullity.
On Appeal High Court has relied on S...
