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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Validity of notice issued u/s 148 - service of notice at an ...


Invalid Notice u/s 148: Incorrect Address Used Despite Department Having Correct Taxpayer Information.

August 17, 2018

Case Laws     Income Tax     HC

Validity of notice issued u/s 148 - service of notice at an address obtained from bank account - when the Department had correct address of the assessee, sending notice at incorrect address and then presumption drawn of service of notice is wholly erroneous

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