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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Validity of assessment framed u/s 143(3) - In the absence of the ...


Income Tax Assessment Invalid if Section 143(2) Notice Not Served on Time; Proceedings Deemed Final.

December 26, 2014

Case Laws     Income Tax     HC

Validity of assessment framed u/s 143(3) - In the absence of the notice being served within the stipulated period under section 143 (2) of the Act, the assessment proceeding comes to an end and is deemed to have become final - HC

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