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Income Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

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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