Order u/s 142(2A) ::

Last updated: 07 September 2007

Court :
HC

Brief :
Held by Hon"ble court that provisions of section 142(2A) do not require the assessing officer to issue show cause notice or grant any hearing to the assessee before passing an order u/s 142(A).

Citation :
YUM: Restaurants India (P.) Ltd. Vs. C.I.T

Order u/s 142(2A) YUM: Restaurants India (P.) Ltd. Vs. C.I.T 5/12/2005 (2005) 146 Taxman196 (Delhi) Case Fact: Whether for the purpose of section 142(2A) assesseing officer is required to issue show cause notice or opportunity of being heard should be given to the assesse. Decision: Held by Hon"ble court that provisions of section 142(2A) do not require the assessing officer to issue show cause notice or grant any hearing to the assessee before passing an order u/s 142(A).