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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