Case Law Details
Case Name : The Commissioner of Income Tax Vs Fujistu Optel Ltd. (Madhya Pradesh High Court at Jabalpur)
Related Assessment Year :
Courts :
All High Courts Madhya Pradesh HC
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Brief facts of the case are that the respondent is a joint venture with Government of Madhya Pradesh, declared its total income nil in its return filed for the assessment year 2001-2002 and 2002-2003. The book profit was calculated under section 115JB of the Act. The case was selected for scrutiny, notices were issued and the assessment order was framed under section 143(3) of the Act on 27.02.2004. Subsequently a notice under Section 148 of the Act was issued on 09.04.2007 to the assessee. Reasons for re-assessment supplied to the assessee were that the assessee had not disclosed the income c...
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pl tell me when order has been passed U/s 143(3) of Income tax act,the same order can be challenge by the Income Tax officer by issuing 148 notice