BHOLANATH R SHUKLA Vs. I T O
INCOME TAX APPELLATE TRIBUNAL
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V.K. Gupta, Accountant Member -
(1.) THE assessee is, in appeal, before us, against the Order of the Learned CIT (A), Mumbai, dated 31-10-2003 for the AY 2001-02.
(2.) The ld. Counsel submitted that it has raised the following legal issue by way of Additional Ground:
The learned Commissioner of Income Tax (Appeals) has erred in law and in facts in not appreciating that the notices issued by the Assessing Officer are invalid and hence the assessment order Under Section 143(3)(ii) of the Act was bad in law and invalid.
The Ld. Counsel for the Assessee stated that this was a legal issue and all the facts were on record, hence, it may be admitted in view of the decision of the Hon'ble Supreme Court in the case of NTPC as reported in 229ITR 383
(3.) THE Ld. Departmental Representative, on the other hand, opposed the same.;
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