Commissioner of Income Tax-Ii, Agra Another Versus M/S. Deco Glass - Income Tax - ALLAHABAD HIGH COURT - HC - Whether issuance of notice u/s 143(2) of the act is mandatory and not procedural Deeming provision under section 292BB of the Act - No valid reassessment order could be passed before issuing the said notice within the time prescribed under law Reassessment done u/s 147 of the Income tax act - Without issuing notice under section 143(2) of the Act the Assessing Officer straight away................................... Income Tax - Case Laws
↧