S. 143(3) :Assessment – Capital -Revenue – Share premium- -Reassessment –Addition is made on account of share premium , without issuing show cause notice and without following the principle of natural justice -Income from other sources- Alternative remedy is available – Directed to file an appeal with in four weeks . [ S. 4, 56(1) , 148 ,246A, Art .226 ]
Deepak Kochhar v UOI ( Bom) (HC) (UR)