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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Validity of assessment u/s 143(3) r.w. section 147 – Notice not ...


Assessment Invalidated Due to Improper Notice Service u/ss 143(3) & 147; Order Set Aside.

December 13, 2014

Case Laws     Income Tax     AT

Validity of assessment u/s 143(3) r.w. section 147 – Notice not served as provided u/s 143(2) - there was no valid service of notice u/s 143(2) by way of affixation - assessment order set aside - AT

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