Tag: notice by affixture
Issuance of notice on wrong address not confers right on the Assessing Officer to get the notice served u/s 143(2) by way of affixation ABCAUS Case Law Citation:ABCAUS 3192 (2019) (11) ITAT Important case law relied upon by the parties:CIT vs. Madhsy Films P. Ltd. 301 ITR 69 …
Notice u/s 143(2) served by affixture at wrong address without independent witness of the locality made it bad in the eyes of law. ITAT allowed appeal of the assessee ABCAUS Case Law Citation:ABCAUS 3176 (2019) (10) ITAT Important case law relied upon by the parties:ACIT Vs. Hotel Blue …
Affixture of income tax notice-essential conditions, procedure and law explained by ITAT. Unless notice is served on proper person in manner prescribed, service is insufficient and invalidates the jurisdiction of AO ABCAUS Case Law Citation:ABCAUS 3128 (2019) (08) ITAT Important case law relied upon by the parties:Vankat Naicken …
Notice by affixture in the name of dead assessee showed that Tax Official actually did not went there else they could have come to know about death ABCAUS Case Law Citation: ABCAUS 2932 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties Sumit Balkrishna Gupta Vs. …
In a latest judgment, ITAT Chandigarh has held that notice u/s 148 of the Income Tax Act, 1961 served upon by affixture at a wrong address and consequent re-assessment made under section 147/148 cannot be held to be valid. Case Details: I T A No s . 335 & 336/ CHD/2015 Assessment …
