Section 143(2) uses the word ‘service of the notice’, not ...
Notice u/s 143(3) Valid as Assessee Did Not Challenge Service Requirement with Affidavit.
May 6, 2015
Case Laws Income Tax AT
Section 143(2) uses the word ‘service of the notice’, not issuing of the notice but since the Assessee has not rebutted this fact by filing Affidavit, notice u/s 143(3) held as valid - AT
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