JENNY ELTON VALES,DONA PAULA vs. ITO, WARD - 5, MARGAO
In the result, the appeal of assessee in ITA No
ITA 64/PAN/2020[2007-08]Status: DisposedITAT Panaji30 Jan 2023AY 2007-08
Bench: Shri S.S. Viswanethra Ravi
For Appellant: Shri D. E. RobinsonFor Respondent: Shri N. Shrikanth
Section 143(1)Section 143(3)Section 154Section 155Section 5A
reassessment notice is bad in law and the assessment is a nullity.
The above submission does not find support from Income Tax Act, 1961
wherein section SA reads as under:
5A.
Apportionment of income between spouses governed by Portuguese Civil Code.-
(1)
Where the husband and wife are governed by the system of community of property (known under the Portuguese
