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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Validity of assessment - notice of hearing was served upon minor ...


Notice of Hearing Invalid: Served on Minor, Must Be Served on Adult Family Member for Legal Validity.

January 25, 2017

Case Laws     Income Tax     AT

Validity of assessment - notice of hearing was served upon minor daughter - the notice should be served at least on any adult member of the family and if the notice is served upon a minor child it would be presumed that it has not been served on the assessee at all. - AT

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