| COURT: | ITAT Lucknow |
| CORAM: | A. K. Garodia (AM), Sunil Kumar Yadav (JM) |
| SECTION(S): | 143(20, 158BC, 292BB |
| GENRE: | Domestic Tax |
| CATCH WORDS: | block assessment, Non-service of s. 143(2) notice |
| COUNSEL: | P. K. Kapoor |
| DATE: | September 23, 2014 (Date of pronouncement) |
| DATE: | October 5, 2014 (Date of publication) |
| AY: | 1993-94 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Non-service of s. 143(2) notice does render s. 158BC assessment order if return is belated and assessee participated in assessment proceedings | |
In the instant case, undisputedly the return was not filed under section 139(1) of the Act, it was rather a belated return as it was filed on 19.1.1995 and due date for filing of return was 31.10.1993. The return of …
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