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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Validity of assessment - notice u/s 143(2) have not been issued ...


Tax Assessment Order Invalidated Due to Late Notice Delivery u/s 143(2); Order Set Aside and Quashed.

May 11, 2019

Case Laws     Income Tax     AT

Validity of assessment - notice u/s 143(2) have not been issued to the assessee at the correct address within the period of limitation - not served upon the assessee within the period of limitation - entire assessment order is vitiated and is liable to be set aside and quashed

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