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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

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

Case Laws     Income Tax

October 30, 2013

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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