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

Income Tax

June 8, 2021

Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately specifying mode of service of notice, it cannot be treated as valid service of notice. - the service of notice under Section 143(2) of the Act, in our considered opinion is no service. Since the initiation of the proceeding is not in adherence to the prescribed rules, the entire proceeding is vitiated and hence quashed. Consequently, all action taken there under is bad. - AT

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

Income Tax

June 8, 2021

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