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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Revision u/s 263 - In the present case the petitioner had ...


Department Failed to Serve Notice at Petitioner's Updated Address Despite Prior Notification.

December 13, 2016

Case Laws     Income Tax     HC

Revision u/s 263 - In the present case the petitioner had informed the department as to its address before the initiation of proceeding. Therefore it was obligatory on the part of the department to attempt to serve notice at the new address. - HC

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