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Income Tax - Highlights / Catch Notes

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Failure to Serve notice u/s 143(2)to the legal heir - failure of ...


Assessing Officer's failure to serve notice u/s 143(2) to legal heir is unrectifiable u/ss 292B and 292BB.

October 20, 2016

Case Laws     Income Tax     AT

Failure to Serve notice u/s 143(2)to the legal heir - failure of the AO to issue and serve notice u/s 143(2) of the Act to the legal heir in accordance with the law could not be cured u/s 292B and 292BB - AT

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