Reopening of assessment u/s 147 - default servicing notice - ...

Case Laws Income Tax

February 20, 2023

Reopening of assessment u/s 147 - default servicing notice - notice served on the secondary email id registered with PAN - AO ought to have sent the notice u/s 148 to both the primary address and the email address mentioned in the last Return of Income filed to preempt a jurisdictional error on account of valid service; there was neither any cost to it or any prejudice to any party for sending it on more than one email in a given circumstance as in the present case. - HC

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Reopening of assessment u/s 147 - default servicing notice - ...

Case Laws Income Tax

February 20, 2023

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