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Section 143(2)8 Section 1583 Section 143(3)2

ASSTT.COMMR.OF INCOME TAX vs. M/S HOTEL BLUE MOON

C.A. No.-001198-001198 - 2010Supreme Court02 Feb 2010

Section 132Section 142Section 143Section 143(2)Section 143(3)Section 158Section 260ASection 68

u/s 68 of the Income Tax Act, 1961 should be deleted or set aside.” 4) The High Court, disagreeing with the Tribunal, held, that the provisions of Section 142 and sub- sections (2) and (3) of Section 143 will have mandatory application in a case where the assessing officer in repudiation of return filed in response to a notice issued