DT- Appeals and Return Chapter Problem

Ravi SADhiyan (Practice) (4510 Points)

20 September 2019  

The Commissioner of Income Tax issued notice to revise the order passed by an Assessing Officer under section 143.

During the pendency of proceedings before the Commissioner, on the basis of material gathered during the survey u/s 133A after issue of the first notice, the commissioner of IT issued a second Notice, the contents of which were different from the contents of the first notice

Examine whether the action of the commissioner is justified as to the second notice