When there is nothing available on record to suggest that notice ...

Income Tax

December 12, 2014

When there is nothing available on record to suggest that notice issued u/s 143(2) sent through speed post on 19.9.2008 was actually served upon the assessee within the time prescribed under proviso to Section 143(2)(ii), assessment u/s 143(3) is not valid - AT

View Source

← Previous Next →

When there is nothing available on record to suggest that notice ...

Income Tax

December 12, 2014

You may also like:

Service of notice - whether speed post is proper service or not - There is nothing on record to show that order sent by speed post was received by the assessee himself.

Speed post versus Registered post - Speed Post has all the principal attributes of registered post - HC

Action on the complaint of the petitioner sent through speed post - Request for necessary investigation may be done against private respondents - Writ of Mandamus -...

Delay in filing of appeal - receipt of order after 2 years - At the relevant time there was no provision for sending the order by speed post. - The Commissioner...

Notice u/s 148 send through registered post is presumed to be served

Validity of notice u/s 143(2) - scrutiny assessment - notice dated 29/09 was given to the postal authority for speed post delivery on 30/09 - the same cannot be presume...

Limitation Period for issuance of notice u/s 143(2) - Scrutiny Assessment - Relevant date - after filing of the return of income, defect notice u/s 139(9) had been sent...

Validity of assessment - Non issuing of notice u/s 143(2) - Applicability of provisions of section 292BB - Before the Tribunal the AR could not submit any proof for...

Scrutiny assessment - Non-issuance of statutory notice u/s 143(2) - Addition u/s 68 - Notice was issued by Ld. AO and the service was effected through speed post. The...

Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of...

Quick Updates: