Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
August 27, 2026
Income Tax, Supreme Court
Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order passed u/s 143(3) there is Nil demand? Supreme Court admits Petition In a recent case, the Hon’ble Supreme Court had admitted a SLP against the judgment of the …