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 …