Non service of notice - validity of assessment - service by way ...
Income Tax Assessment Challenged: Notice Service by Affixture Invalid as Inspector Isn't an Independent Witness (Rule 17, Order V CPC.
July 31, 2017
Case Laws Income Tax AT
Non service of notice - validity of assessment - service by way of affixture - It is seen that the Income Tax Inspector has signed as the local independent person but such witness cannot be considered to be a local independent person for the purposes of rule 17 of order V of CPC.
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