Tuesday, June 24, 2014

[aaykarbhavan] Sec. 143(2) notice is must even if assessee treats original return as one in response to sec. 148 notice




 

Sec. 143(2) notice is must even if assessee treats original return as one in response to sec. 148 notice

June 24, 2014[2014] 45 taxmann.com 424 (Madras)
IT: Even where assessee requested Assessing Officer to treat original return as one in response to section 148 proceeding, notice under section 143(2) was mandatory; otherwise re-assessment would be bad in law
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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