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Section 143(1) is not considered an assessment by the AO for purposes of Section 147
Case Law Details
- Case Name
- R P Foam Home (P) Ltd. Vs ACIT (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
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R P Foam Home (P) Ltd. Vs ACIT (Delhi High Court)
Delhi High Court held that the assessment of tax under Section 143(1) of the Income Tax Act is a self-assessment and in a strict sense cannot be stated as assessment framed by the AO for the purpose of reopening of assessment under section 147.
Facts- The petitioner has filed the present petition impugning a notice dated 27.03.2018 issued under Section 148 of the Income Tax Act, 1961 (hereafter the Act) for reopening the petitioner’s assessment for the Assessment Year 2011-12.
Conclusion- This Court in Indu Lata Rangwala v. Deputy Commissione...
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