Validity of reopening of assessment - when the assessee has specifically challenged service of notice...

Validity of reopening of assessment - when the assessee has specifically challenged service of notice u/s 148 as well as u/s 142 (1) since the stage of assessment it is the duty of the Revenue to prove the service of notice. - Merely producing the carbon copy of notice and dispatch register entry does not prove service of notice on the assessee. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X