Hi COllegues,
I am Latha, Practising Chartered Accountant from Trichy. I need some case laws which mention about the Assessment Order passed u/s 143 (3) of the Income Tax Act is Final provided the Assessee has not gone for an Appeal against the Order.
I require this Case laws to support my view in a High COurt case..
| Originally posted by :Latha Govindarajalu | ||
| " | Hi COllegues, I am Latha, Practising Chartered Accountant from Trichy. I need some case laws which mention about the Assessment Order passed u/s 143 (3) of the Income Tax Act is Final provided the Assessee has not gone for an Appeal against the Order. I require this Case laws to support my view in a High COurt case.. |
" |
HI LATHA, If assessee not go for further CIT (appeals) against order passed by A.O. then it would be the final.
You refer HIGH COURT Case but HIGH COURT can be approached by passing the route of
- CIT (Appeals)
- ITAT
- High Court
- Supreme Court
or
revision u/s 264
Hhowever assessee has single option either to use 1st leg or 2nd one. he cant opt for both
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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