16 July 2011
The assessment has been completed u/s 147/143(3)without giving notice u/s 148 of the I. T. Act, 1961. On appeal, CIT ( Appeal) allowed the appeal and said it is bad in law and assessment is void. Now the CIT administration has instructed the AO to give notice u/s 148 and make a fresh assessment. My question is that whether CIT ( A) is right and again 148 notice can be given. Please solve with case law Thanks for answering my last question