Notice u/s 148 cannot be issued if time to issue notice u/s 143 (3) not expired
ITAT Hyderabad Venkata Siva Reddy Nellore Vs ITO Appeal Number : ITA No. 962/HYD/2017 Date of Judgement/Order : 22/11/2017 FULL TEXT OF THE ITAT JUDGMENTThis is an appeal by assessee against the order of the Commissioner (Appeals)-Tirupati, dated 30-3-2017, for the assessment year 2012-13.2. The grounds raised by assessee are as under :– “1. The… Read More »