Order u/s 142(2A) ::
Last updated: 07 September 2007
Court :
HC
Brief :
Held by Hon"ble court that provisions of section 142(2A) do not require the assessing officer to issue show cause notice or grant any hearing to the assessee before passing an order u/s 142(A).
Citation :
YUM: Restaurants India (P.) Ltd. Vs. C.I.T
Order u/s 142(2A)
YUM: Restaurants India (P.) Ltd. Vs. C.I.T 5/12/2005
(2005) 146 Taxman196 (Delhi)
Case Fact: Whether for the purpose of section 142(2A) assesseing officer is required to issue show cause notice or opportunity of being heard should be given to the assesse.
Decision: Held by Hon"ble court that provisions of section 142(2A) do not require the assessing officer to issue show cause notice or grant any hearing to the assessee before passing an order u/s 142(A).
CA.Saibaburao Nanduri
Published in Income Tax
Views : 45
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
