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Income Tax - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Service of notice u/s 158BD - change in the address of assessee ...

Case Laws     Income Tax

October 18, 2013

Service of notice u/s 158BD - change in the address of assessee - Setting aside of an assessment order would not entail setting aside of the show cause notice - The order passed by the Assessing Officer was held to be illegal for want of valid service - The show cause notice, however, has not been held to be invalid and, therefore, subsists - HC

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