Validity of assessment - show cause notice has been issued ...
Court Rules Income Tax Assessment Valid Despite E-portal Error; Manual Notice and Proof of Service Upheld.
May 22, 2021
Case Laws Income Tax HC
Validity of assessment - show cause notice has been issued manually - The petitioner refers to a snap shot of the E-portal contending that does not refer to show cause notice dated 20.05.2019. This would, at best, amount to a technical error and will not vitiate the assessment itself for the reason that the show cause notice has been manually issued and proof of service of the same is also available on record. - The challenge to the assessment thus fails - HC
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