Assistant Commissioner of Income-tax, Circle - 3(1), Gwalior Versus Uday Bhagwan Industries - Income Tax - ITAT DELHI - Tri - Reassessment u/s 147 - Issue of Notice u/s 143(2) - mandatory or not Held that - Before making assessment under section 147 of the Act the A.O. is to serve notice under section 148 of the Act requiring the assessee to furnish the return of income. On furnishing return of income in compliance to notice under section 148 of the Act then the provisions of this Act includin................................... Income Tax - Case Laws
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