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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Reopening of assessment - validity of notice - first and second ...


High Court Rules Third Notice Invalid Due to Expired Limitation Period; Defect Not Curable u/s 292B.

February 21, 2015

Case Laws     Income Tax     HC

Reopening of assessment - validity of notice - first and second notice returned as un-served with the report that the assessee had gone out for the medical treatment - third notice was issued after expiry of period of limitation - Not a curable defect u/s 292B - HC

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