TMI BlogSince in the instant case, the department has not been able to demonstrate that notice u/s. 143(2) was...Since in the instant case, the department has not been able to demonstrate that notice u/s. 143(2) was served within the statutory time limit, the assessment made on the basis of such invalid notice could not be treated to be valid assessment - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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