SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 148 before making the assessment u/s 147, the AO is required to serve on the assessee a notice requiring him to furnish return of his income. Thus service of notice u/s 148 is a condition precedent to make the assessment u/s 147. In the present case as evident from the assessment order, AO issued notice u/s 148

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

section 148 before making the assessment u/s\n147, the AO is required to serve on the assessee a notice requiring him to furnish return\nof his income. Thus service of notice u/s 148 is a condition precedent to make the\nassessment u/s 147. In the present case as evident from the assessment order, AO\nissued notice u/s 148