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Income Tax - Highlights / Catch Notes

Home Highlights October 2011 Year 2011 This

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.

October 19, 2011

Case Laws     Income Tax     AT

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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