INCOME TAX : As section 115JC starts with non-obstante clause, provisions relating to Alternative Minimum Tax can be invoked by Assessing Officer without giving prior notice; therefore, where section 115JC was invoked during remand proceedings without giving prior notice to assessee, it could not be said that Assessing Officer had violated principal of natural justiceINCOME TAX : As section 115JC starts with non-obstante clause, provisions relating to Alternative Minimum Tax can be invoked by Assessing Officer without giving prior notice; therefore, where section 115JC was invoked during remand proceedings without giving prior notice to assessee, it could not be said that Assessing Officer had violated principal of natural justicewww.taxmann.com Latest Case LawsRead More
