https://www.taxtmi.com/caselaws?id=239002 Validity of service of notices under section 153A and section 142(1) turned on an incomplete factual record: the first appellate finding of invalid service rested on affixture alone, while departmental material indicated notice by registered post and notice to the official liquidator. The Tribunal therefore set aside the service finding and remitted the issue for fresh adjudication. The additions on merits were also sent back because the assessment was ex parte, additional evidence had been admitted, and the remand report had not examined that evidence properly. The matter was restored for de novo consideration on both notice service and the merits of the additions. en-us Fri, 08 Feb 2013 00:00:00 +0530 Sun, 20 Oct 2013 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239002 Validity of service of notices under section 153A and section 142(1) turned on an incomplete factual record: the first appellate finding of invalid service rested on affixture alone, while departmental material indicated notice by registered post and notice to the official liquidator. The Tribunal therefore set aside the service finding and remitted the issue for fresh adjudication. The additions on merits were also sent back because the assessment was ex parte, additional evidence had been admitted, and the remand report had not examined that evidence properly. The matter was restored for de novo consideration on both notice service and the merits of the additions. Case-Laws Income Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239002