DCIT, Circle-18(1) , New Delhi Versus Usha Stud Agricultural Farms (P) Ltd. - Income Tax - Case Laws

DCIT, Circle-18(1) , New Delhi Versus Usha Stud Agricultural Farms (P) Ltd. - Income Tax - ITAT DELHI - Tri - Validity of assessment proceedings u/s 147 Held that - A notice u/s 148 of the Act was issued on 22-03-2005 and as per the AO, the notice was served on the assessee on 24.03.2005 - Service of notice is the sine qua non for a proceedings u/s 147 of the Act to get underway - , Section 282 of the Act is the governing Section in respect of the procedure for service of such notice - Such ................................... Income Tax - Case Laws