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Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Non service of notice u/s 143(2) - Apparently, the notice was ...

Case Laws     Income Tax

March 10, 2016

Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of income - Presumption can only be raised against the assessee for service of notice u/s 143(2) when the notice was sent on the correct address. - AT

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