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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Revision u/s 263 - non service of notice to assessee who was in ...

Income Tax

February 25, 2023

Revision u/s 263 - non service of notice to assessee who was in jail - Any officer of the Government including a PCIT should be conscious that once information was received that a person to whom notice has to be served is in judicial custody, then an appropriate order should be passed requiring service of notice on such person through the Superintendent of the concerned jail. This is the bare minimum requirement in law. - HC

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