Commissioner of Income Tax, vs. Dr. T.Ravi Kumar,
ITTA/102/2012HC Telangana24 Jul 2013
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 10Th April, 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Sanjay Bhowmick, Advocate Ms. Swapna Das, Advocate … For The Appellant. Ms. Smita Das De, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjay Bhowmick, Learned Counsel For The Appellant/Assessee & Ms. Smita Das De, Learned Senior Standing Counsel For The Respondent. 2. The Assessment Years Involved In The Present Appeal Are Assessment Year 1999-2000 & Assessment Year 2000-01. By Order Dated 16.08.2012, This Appeal Was Admitted On The Following Substantial Questions Of Law :-
Section 143(3)Section 147Section 148Section 24(1)(i)Section 32Section 43B
5) last date of filing revised return was
31/03/2001. The last date for issuing notice under section
143(2) was 31/12/2000 which was not issued by the Assessing
Officer in spite of filing the revised return and he has chosen to
issue notice under section 148 on 10/12/2001. Order under
section 143(3) read with section 147
was passed
