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Income Tax

Scrutiny - non receipt of notice u/s 143(2) - Once the assessee...

Assessee Claims Non-Receipt of Income Tax Notice; Revenue Must Prove Service u/s 143(2) Affidavit Challenge.

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Income TaxOctober 19, 2011Case LawsAT

Scrutiny - non receipt of notice u/s 143(2) - Once the assessee filed the affidavit that no notice was received, through its Director, it is for the Revenue to place on record evidence in support that the notice has been served..... - AT

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