TMI BlogValidity of the issuance of notice u/s. 143(2) - Scope of proper service of notice - notice u/s. 143(2)...Validity of the issuance of notice u/s. 143(2) - Scope of proper service of notice - notice u/s. 143(2) served through affixture - Since in the instant case, the notice u/s. 143(2) was undisputedly served by affixture at the very first instance and the report of the Inspector does not give the complete details of the witnesses in whose presence such notice was affixed, therefore, we are of the considered opinion that there is no valid service of notice to the assessee before the statutory period..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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