Reassessment proceedings without sending Inspector to serve notice personally or by affixture where notice served by speed post was returned…
challenging service of notice u/s 143(2) is barred by operation of section 292BB as held by Hon'ble Supreme Court ABACUS…
Requirement u/s 143(2) is of service of notice and not issue of notice. ITAT explains the law on service of…
GST notice returned with postal endorsements as “not known” and “abolished” by no means suggest that there is any deemed…
Assumed Service of notice when it not received back not accepted by ITAT as proof of service on the assessee.…
Non-service of notice-onus is on Revenue to demonstrate that notice was issued in accordance with law. Assessee cannot be asked…