| Citation(s) |
|---|
| 2004 SLG 1374 2004 SLD 1374 (2004) 267 ITR 422 |
Calcutta High Court
WRIT PETITION NO. 1822 OF 2003 JANUARY 13, 2004
KALYAN, JYOTI SENGUPTA, J.
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WRIT PETITION NO. 1822 OF 2003 JANUARY 13, 2004
KALYAN, JYOTI SENGUPTA, J.
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Gangadhar Bera
v.
Assistant Commissioner of IncomE tax
Law:
Section:
There is no embargo in Income-tax Act to make correction or clarification of notice issued under section 143(2) Section 143 [as it stood prior to 1-6-2002] of the Income-tax Act, 1961 - Assessment - Issue of notice - Assessment year 2001-02 - Whether there is no embargo in Act to make correction or clarification of notice issued under section 143(2) - Held, yes - Whether effect of clarification of any document is always retrospective and, therefore, this would relate back to date of notice issued under section 143(2) - Held, yes - Whether object of mentioning clause (i) or clause (ii) of section 143(2) in a notice issued under said section is to make noticee understand the notice - Held, yes - Whether if tenor and text of notice…
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