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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Scrutiny / Regular Assessment - Service of notice through speed ...


Service of Tax Notice via Speed Post Deemed Valid, Taxpayer Cannot Deny Receipt.

December 4, 2014

Case Laws     Income Tax     AT

Scrutiny / Regular Assessment - Service of notice through speed post - it is not open for the assessee to say that the post was received by the some other person - The presumption in law is that it has been served upon the assessee - AT

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