ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,
In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed
ITA 119/PAT/2011[2005-06]Status: DisposedITAT Patna30 Oct 2024AY 2005-06
Bench: Shri Sanjay Garg & Shri Rakesh Mishra
For Appellant: Shri Abhi Sarkar, AdvFor Respondent: Ld. DR. Lalita Kumari, Sr. DR
Section 12ASection 143(2)Section 144Section 147Section 148Section 250
144B has to be followed" It is therefore a settled legal position and also affirmed by the Hon'ble
Apex Court that if the AO fails to serve on the assessee the notice within the statutory period provided u/s 143(2) of the Act, the AO loses his jurisdiction to make assessment u/s 143(3)/144 read with section
