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…
Notice can be served on Chartered Accountant as agent of assessee when CA holds Power of Attorney of the Company…
Section 292BB does not save complete absence of notice. Section seeks to cure only infirmities in service of notice -…
Requirement u/s 143(2) is of service of notice and not issue of notice. ITAT explains the law on service of…
ITAT remanded case for non receipt of notice, says postal services are poor in rural areas. Sometimes the postman delivers…
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.…
Service of Income Tax notice to assessee in jail should be through Superintendent of the jail. High Court quashed order…
In a latest judgment, ITAT Delhi has held that post office is not an agent of the assessee. Notice u/s 143(2)…