TMI BlogReopening of assessment u/s 147 - the notice in question was issued on 31.3.2021 - Manner of issuance of...Reopening of assessment u/s 147 - the notice in question was issued on 31.3.2021 - Manner of issuance of notice by electronic mode and when it would be taken to have been issued, but then the judgment was rendered in reference to the date of receipt of the notice, without showing that after the notice was digitally signed on 31.3.2021, it was not sent being entered by the income tax authority in computer resource outside his control. Thus, with due respect to the Division Bench of the Allahabad ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
