https://www.taxtmi.com/caselaws?id=64586 The Tribunal held that the notice issued under section 142(1) for the assessment year 1997-98 was valid, stating that such notice can be issued at any time as long as the Assessing Officer has jurisdiction. The Tribunal also ruled that the order under section 143(3) was valid even without a notice under section 143(2). Regarding the taxability of the amount received by the non-resident assessee from Indian hotels, the Tribunal found that the lower authorities incorrectly applied the Double Taxation Avoidance Agreement and remanded the matter to the Assessing Officer for fresh adjudication based on the Income-tax Act provisions. Both appeals were allowed for statistical purposes. en-us Wed, 23 Oct 2002 00:00:00 +0530 Tue, 08 Feb 2011 17:00:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64586 The Tribunal held that the notice issued under section 142(1) for the assessment year 1997-98 was valid, stating that such notice can be issued at any time as long as the Assessing Officer has jurisdiction. The Tribunal also ruled that the order under section 143(3) was valid even without a notice under section 143(2). Regarding the taxability of the amount received by the non-resident assessee from Indian hotels, the Tribunal found that the lower authorities incorrectly applied the Double Taxation Avoidance Agreement and remanded the matter to the Assessing Officer for fresh adjudication based on the Income-tax Act provisions. Both appeals were allowed for statistical purposes. Case-Laws Income Tax Wed, 23 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64586