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Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Notice u/s 148 in which no assessment year is mentioned cannot ...


Notice u/s 148 Invalid Without Specified Assessment Year; Advocate Lacked Authority to Accept Notice for Dissolved Firm.

July 27, 2012

Case Laws     Income Tax     AT

Notice u/s 148 in which no assessment year is mentioned cannot be treated as legal and valid notice. Further there is no material on record to show that the advocate of the dissolved firm had any authority to receive notice on behalf of the partners of the dissolved firm. - AT

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