The Income Tax Appellate Tribunal, Jaipur Bench held in the case Charan Singh Vs. ITO Ward- Bhiwadi that Service of notice for re-assessment is not a mere procedural requirement. The bench clarified that the issuance of notice under section 148 and service of such notice upon the assessee are jurisdictional requirements that must be mandatorily […]
The post Service of Notice for Re-Assessment is not mere Procedural Requirement: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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