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Zeus Air Services vs. DCIT (ITAT Mumbai)

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COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: December 4, 2008 (Date of publication)
AY:
FILE:
CITATION:

Where the notice u/s 143(2) was issued beyond the prescribed period HELD the AO had no power to pass a block assessment order u/s 158BC and the same was null and void.

Note: The judgement in Scindia (Bom HC) was followed.

See Also: ITO vs. Varia Pratik (ITAT A’bad) .

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  1. Kuber Tobacco vs. DCIT (ITAT Delhi - Special Bench) | archives says:
    January 14, 2009 at 7:29 pm

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