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CIT vs. Scindia HUF (Bombay High Court)

The issue of notice under s. 16 (2) W. T. Act {s. 143 (2) I. T. Act} is mandatory for reassessment proceedings. If notice u/s 16 (2) {143 (2)} is not issued, the assessment order passed u/s 17 {s. 147} is not valid.

Note: Bandana Gagoi 289 ITR 28 (Gau) was followed.

See also: ACIT vs. Aurangabad Holiday Resorts (ITAT Pune), Atul Glass Industries vs. DCIT (ITAT Delhi), Vin Vish Corporation vs. ACIT (ITAT Mumbai) & Tulika Mishra vs. JCIT (ITAT Delhi).


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Posted in All Judgements, High Court |

One Response to “CIT vs. Scindia HUF (Bombay High Court)”

  1. Non-issue of notice renders assessment void | archives Says:
    December 5th, 2008 at 5:42 pm

    [...] The judgement in Scindia (Bom HC) was [...]