| Court: | ITAT - DEHRADUN |
| Head Notes: | When time limit to file revised return is available, and even time limit to issue 143(2) is available, then re-assessment cannot be resorted to as it cannot be said that there is any escapement of income. The Ld. AO ought to issue notice u/s 143(2) and not u/s 148. Hence re-assessment is liable to be quashed. |
| Law: | Income-Tax Act |
| Section(s): | 148, 139(4), 143(2) |
| Counsel(s): | Sankalp Malik, Sanjay Malik |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | Malik & Co. (Advisors & Advocates - Since 1927) |
| Date of upload: | September 21, 2023 |
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