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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Validity of scrutiny assessment - Non-service of the notice on ...


Scrutiny Assessment Challenged: Notice Improperly Served, Violating Order-5, Rule-17 and Rule-20 of Civil Procedure Code.

October 11, 2018

Case Laws     Income Tax     AT

Validity of scrutiny assessment - Non-service of the notice on the assessee - notice served through affixture - Assessing Officer failed to serve the notice to the assessee at his last known address and therefore not in confirmatory with the provisions of the Order-5, Rule -17 & Rule-20 of the C.P.C .

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