Validity of assessment proceedings u/s 147 – AO was not able to ...

Section 147 Proceedings Invalid: AO Failed to Identify Notice Recipient u/s 148 of Income Tax Act.

December 2, 2013

Case Laws Income Tax AT

Validity of assessment proceedings u/s 147 – AO was not able to name the person on whom the notice was served - The service of notice u/s 148 of the IT Act was invalid and cannot be said to be merely a procedural defect - AT

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Validity of assessment proceedings u/s 147 – AO was not able to ...

Section 147 Proceedings Invalid: AO Failed to Identify Notice Recipient u/s 148 of Income Tax Act.

December 2, 2013

Case Laws Income Tax AT

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