Scrutiny notice u/s 143(2) posted within time but served after time limit bad in law !


Service of notice u/s 143(2) is the prime requirement for initiation of scrutiny proceeding under Income Tax Act. Earlier readers were informed of ITAT Indore Bench  order on the same issue in posting titled Receipt of scrutiny notice u/s 143(2) after last date is bad in law ! . Now the same issue of service…

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