TMI BlogValidity of issuance of notice under Section 153C - The issuance of the invalid notice dated 14.06.2019...Validity of issuance of notice under Section 153C - The issuance of the invalid notice dated 14.06.2019 does not compromise the assessment proceedings as, the invalid notice is one that does not exist in the eyes of the law and must thus be ignored. The provisions of Section 282 deal with service of notice in general terms and Section 282A with the authentication of notices for service by electronic means. In this case, it is not in dispute that notice dated 30.09.2019 is a valid notice qua the ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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