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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

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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