Supreme Court Judgement: Non Issue Of S. 143(2) Notice Renders Assessment Order Void

The law on the point as regards applicability of the requirement of notice under Section 143(2) of the Act is quite clear from the decision in Blue Moon’s case2. The issue that however needs to be considered is the impact of Section 292BB of the Act Read More …

Service Of Notice U/s 143(2) For Making Assessment

Section 143(2) of the Income-tax Act was interpreted in the latest judgement of the Supreme Court in INCOME TAX OFFICER, ETAWAH VERSUS DHARAM NARAIN CIVIL APPEAL NO(S). 2262 OF 2018. The Supreme Court held in the judgement that the non-availability of the respondent – Assessee to receive the notice sent by registered post as many Read More …