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2011 (3) TMI 588 - HC - Income TaxValidity of Notice issued u/s 143(2) to Representative Assessee - whether a person representing on the behalf of Assessee would be Representative Assessee or not - In the present case, admittedly the notice issued under Section 143(2) of the Act in the name of the assessee was served upon Sh. Sanjay Chaudhary on 30.9.99 - It has been specifically stated in letter dated 31.5.2001 addressed by the representative of the assessee that Shri Sanjay Chaudhary was served on behalf of the assessee on 30.9.99 and had appeared on 8.10.99 - the provisions of Section 292B of the Act would protect the assessment order from being declared null and void for want of service in the present fact situation - Decided against the assessee
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