DCIT Vs Usha Stud & Agricultural Farms (P) Ltd
Income tax – Sections 139(1), 148, 282 – Valid service of notice – Whether when though there is a signature on the copy of the notice retained by the process server and it contains a date and a number, neither the time of service, nor the manner of service, nor the name and address of the person identifying the service and witnessing the delivery of the notice, are present, the same cannot be considered as a valid service of notice issued u/s 148. - Revenue's appeal dismissed :DELHI ITAT
Please find the attached case law
Regards
Prarthana Jalan
__._,_.___
No comments:
Post a Comment