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

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

reassessments w/s 147 the procedure laid down in sections subsequent to section 139 including that laid down by section 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