Major Singh, Amritsar vs. The Income Tax Officer, Amritsar
In the result, the assessee’s appeal is partly allowed on the afore-said terms
ITA 426/ASR/2015[2005-06]Status: DisposedITAT Amritsar01 Jul 2019AY 2005-06
Bench: Sh. Sanjay Arorai.T.A. No. 426/Asr/2015 Assessment Year: 2005-06
For Appellant: Sh. Ashwani Kalia (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(1)
…he proceedings and, in fact, raised no objection to the service of notice u/s. 143(2), and which could, therefore, not be before the higher forums for the first time in view of s. 292 BB, even as noted by it earlier in CIT v. Panchvati Motors (P.) Ltd. [2011] 59 DTR 289 (P&H). The Hon’ble Court also relied upon the decision in K.J. Thomas v. CIT [2008] 301 ITR 301 (Ker) wherein, again, a reassessment made without observing the procedure u/s. 143(2) was not regarded, for that reason, invalid; the Hon’ble Court reproducing the relevant part of the said decision, which is as follows: 5 Major Singh v. ITO "The proc…
