This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 143(2) Notice Mandatory After Section 148 Return; Revenue Appeal Dismissed: Patna HC
Case Law Details
- Case Name
- CIT Vs Nagendra Prasad (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Patna High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
CIT Vs Nagendra Prasad (Patna High Court)
The Patna High Court dismissed the Revenue’s appeal against the Tribunal’s order which had set aside an assessment made under Sections 143(3) and 147 of the Income-tax Act, 1961. The assessee had earlier approached the High Court relying on the Supreme Court’s decision in Assistant Commissioner of Income-Tax v. Hotel Blue Moon, but the writ petition was dismissed with liberty to pursue the statutory remedy. The Tribunal, relying on Hotel Blue Moon, held that the reassessment proceedings were liable to be struck down since the assessee had filed a...
Author Info
