Case Law Details
Case Name : Shri Balwant Rai Wadhwa Vs. ITO (ITAT Delhi)
Appeal Number : I.T.A No. 4806/Del/10
Date of Judgement/Order : 14/01/2011
Related Assessment Year : 2001- 2002
Courts :
All ITAT ITAT Delhi
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Reopening U/s. 148 without service of reasons to the assessee before the expiry of period of 6 years renders reopening invalid
As the issuance of the s. 148 notice and the commun
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Reopen of an closed assessment is invalid if the notice issued not Accompanied with the copy of reason to belief resulting the whole proceedings u/s 148 of ITAct 1961 invalid not sustainable in the eyes of law, accordingly copy of reason to belief should accompany the notice u/s148 is the precondition