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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Presumption to service of notice u/s 148 - revenue failed to ...

Income Tax

June 4, 2018

Presumption to service of notice u/s 148 - revenue failed to discharge the onus - also notice which u/s 148 was sent on the address where the assessee was not residing - thus reassessment proceedings without effecting proper service of notice on the Assessee are invalid and liable to be quashed - HC

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