TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Non-service of mandatory notice u/s 143(2) renders assessment proceedings void ab initio. Revenue failed to prove sending of notice by ordinary post/registered post or obtaining substituted service order for affixture. Mere affixture report without following due process is insufficient. Absence of notice cannot be cured u/s 292BB per Supreme Court ruling. Service of Section 143(2) notice is a condition precedent for valid assessment. Assessment order passed without serving requisite notice is liable to be quashed in favor of assessee.
TaxTMI 
TaxTMI 
