5 Types of Service of Notice May Make Assessment Order Bad in Law !

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Scrutiny of your tax return starts with the service of a notice u/s 143(2) of the Income Tax Act .In other words, without proper service of notice u/s 143(2), no assessment order can be passed.The importance of the service of notice can be understood from the simple fact that the assessment orders were cancelled by Tribunals & Courts on the ground of improper service of notice. In this post , I am going to discuss , at least , five types of service of notice by the assessing officer that was  not considered proper service of notice by  higher judicial authority  . But before that , it is important to talk about the legal provision of service of notice for scrutiny assessment.

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