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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Validity of assessment - non-service of the notice u/s.143(2) - ...

Income Tax

September 5, 2020

Validity of assessment - non-service of the notice u/s.143(2) - It is also clear from the record that the assessee has raised this issue first time before us, however, the documents which were produced before us, did not speak that the assessee has raised this issue before the lower authorities. CIT DR has produced sufficient evidences for substantiating the case in favour of Revenue - Argument of assessee rejected - AT

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