November 2018

Sections 143(2), 147 A notice u/s. 143(2) issued by the AO before the assessee files a return of income has no meaning. If no fresh notice is issued after the assessee files a return, the AO has no jurisdiction to pass the reassessment order and the same has to be quashed

JAGDISH D. SHAH | JAGDISH T. PUNJABI
Chartered Accountants

3.  Sudhir Menon vs. ACIT

Members : Mahavir Singh, JM and N K
Pradhan, AM

ITA No.: 1744/Mum/2016

A. Y.: 2010-11  
Dated: 3rd October, 2018.

Counsel for assessee / revenue: S E Dastur / R. Manjunatha Swamy

 

Sections 143(2), 147 A notice u/s. 143(2) issued by the AO before the assessee files a return of income has no meaning. If no fresh notice is issued after the assessee files a return, the AO has no jurisdiction to pass the reassessment order and the same has to be quashed

 

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