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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Non-service of notice under section 143(2) - As apparent, the ...

Case Laws     Income Tax

November 20, 2015

Non-service of notice under section 143(2) - As apparent, the notice was issued by speed post on the last day of limitation, i.e., September 30, 2011 at 15.19 hours, as such there is no possibility of its service on the same day. - assessment is illegal and void ab initio - AT

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