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Income Tax - Highlights / Catch Notes

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Reassessment u/s 147 - improper service of notice u/s 148 - A ...


Court Upholds Reassessment: Notice Served u/s 148 Valid Despite Claims of Improper Service, Company Participated Voluntarily.

October 30, 2013

Case Laws     Income Tax     HC

Reassessment u/s 147 - improper service of notice u/s 148 - A notice was served at the registered office of the assessee company. The server of the department has served the notice in good faith and now by raising the technical ground, the assessment order cannot be set aside specially when the assessee has already voluntarily participated in the appellate proceedings. - HC

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