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Wrong Mention of Section would not make Re-Assessment Invalid
Case Law Details
- Case Name
- DCIT Vs Shri K.M. Nagaraj (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005- 06 to 2007- 08
- Courts
- All ITAT, ITAT Bangalore
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In the present case, undisputedly no search warrant was issued in the name of the assessee but the assessee had responded to the notice issued u/s 153A by filing return of income, participated in the proceedings till the matter resulted in framing of the assessment order. “During the course of assessment proceedings, the respondent- assessee was given due opportunity of meeting the case made against him and in the result there was no prejudice caused to the respondent- assessee. Furthermore, it is not the case of the respondent- assessee his case even does not fall within the scope and ambit...
