Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 139 - HC - Income TaxValidity of notice issued u/s 143(2) which was served after office hours on last date - Thus, there was no authorised person to receive the notice at the premises as the Inspector reached much after the working hours. The Inspector affixed the notice on the front gate of the premises of the assessee-company. It is rightly held by the Income-tax Appellate Tribunal that it was not a proper service of the notice upon the assessee. - Since September 30, 2002, was the last date by which such a notice under section 143(2) of the Act had to be served, the proceedings which were taken thereafter were clearly time barred and without jurisdiction. – Held that assessment was not valid – that assessee appeared in proceedings is not relevant
|