2019 (4) TMI 786 - SCH - Income Tax

Notice u/s 148 served by affixation - Notice u/s 148 issued by hand but due to holiday, security guard refused to accept - Notice send through registered post was also un-complied with - no proper service of notice on the assessee, re-sessment proceedings, are bad in law - HELD THAT - In view of Circular No. 3 of 2018 dated 11th July, 2018, and since the tax effect is low, we are not inclined to entertain this appeal. The appeal is dismissed on this ground alone. However, question of law is kept open.

Summary

The Supreme Court of India in 2019 (4) TMI 786 - SC Order dismissed the appeal due to low tax effect based on Circular No. 3 of 2018 dated 11th July, 2018. The question of law is kept open. Justices Mohan M. Shantanagoudar and Hemant Gupta delivered the judgment. Appellant represented by Mr. K. Radhakrishna and others, while respondent represented by Mr. T. Mahipal.