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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Reopening of assessment - failure to serve the Notice u/s 143(2) ...


Court Rules Late Notice u/s 143(2) Invalid if Objection Raised Before Assessment Completion.

March 23, 2018

Case Laws     Income Tax     HC

Reopening of assessment - failure to serve the Notice u/s 143(2) within prescribed time - if an objection is raised before the completion of assessment proceedings, then, a notice would not be deemed to have been validly served upon the respondent u/s 292BB - HC

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