[aaykarbhavan] HC quashes time barred notice issued under section 143(2) instead of passing an order in remanded proceedings

HC quashes time barred notice issued under section 143(2) instead of passing an order in remanded proceedings

August 5, 2014[2014] 47 taxmann.com 77 (Allahabad)/[2013] 359 ITR 353 (Allahabad)

IT : Where in course of appellate proceedings, Tribunal remanded matter back for disposal afresh, in view of first proviso to section 153B(1), limitation for reassessment was one year, and, therefore, impugned notice issued under section 143(2) after expiry of said period was to be quashed being barred by limitation

 

Regards

Prarthana Jalan

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

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