Order u/s 142(2A) ::

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).

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Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

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