DEPUTY COMMISSIONER OF INCOME TAX Versus M/s RPS INFRASTRUCTURE LTD - Income Tax - ITAT DELHI - Tri - Validity of assessment u/s 153A Held that - Assessing Officer has issued a notice u/s 142(1) read with section 153A - No separate notice prescribed in the Income-tax Rule u/s 153A - Notice issued u/s 142(1) read with section 153A of the Act was sufficient to comply the legal requirement of notice to be issued u/s 153A of the Act - The assessee himself has replied to the Assessing Officer that ................................... Income Tax - Case Laws
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