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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Valid service of notice u/s 143(2) - notice u/s 143(2) send to ...


Notice Sent to PAN Address Invalid u/s 143(2) as Returned by Postal Authorities; Not Sent to Return Address.

June 3, 2012

Case Laws     Income Tax     AT

Valid service of notice u/s 143(2) - notice u/s 143(2) send to assessee at the address(given by assessee while applying for PAN), other than that given in the return of income for the year under consideration and earlier AYs, which was eventually returned by the postal authorities - notice is invalid - AT

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