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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Reassessment - notice served at old address - the new address ...


Reassessment Notice Invalid: Sent to Old Address Despite New Address on Record, Violating Income Tax Act Sections 147/143(3).

February 11, 2015

Case Laws     Income Tax     AT

Reassessment - notice served at old address - the new address was very much available on the record of the Assessing Officer on which earlier notices u/s 143(2) dated 22.10.2007 was served - reassessment framed u/s 147 r.w.s. 143(3) of the Act will be null and void - AT

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