IT : Notice under section 143(2) having been served upon assessee on very next working day due date being Sunday, was valid
■■■
[2014] 51 taxmann.com 372 (SC)
SUPREME COURT OF INDIA
Gujarat State Plastic Manuf. Association
v.
Deputy Director of Income-tax, Ahmedabad*
H.L. DATTU AND C. NAGAPPAN, JJ.
CC NO. 21644 OF 2013†
JANUARY 2, 2014
Section 143 of the Income-tax Act, 1961, read with section 10 of the General Clauses Act, 1897 - Assessment (Notice under section 143(2)) - Assessment year 2010-2011 - High Court by impugned order held that since notice under section 143(2) had been served upon assessee on very next working day as due date being Sunday, there was sufficient compliance of first proviso to section 143(2) and notice was valid - Whether Special Leave Petition filed by assessee against impugned order was to be dismissed - Held, yes [In favour of revenue]
■■■
[2014] 51 taxmann.com 372 (SC)
SUPREME COURT OF INDIA
Gujarat State Plastic Manuf. Association
v.
Deputy Director of Income-tax, Ahmedabad*
H.L. DATTU AND C. NAGAPPAN, JJ.
CC NO. 21644 OF 2013†
JANUARY 2, 2014
Section 143 of the Income-tax Act, 1961, read with section 10 of the General Clauses Act, 1897 - Assessment (Notice under section 143(2)) - Assessment year 2010-2011 - High Court by impugned order held that since notice under section 143(2) had been served upon assessee on very next working day as due date being Sunday, there was sufficient compliance of first proviso to section 143(2) and notice was valid - Whether Special Leave Petition filed by assessee against impugned order was to be dismissed - Held, yes [In favour of revenue]
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