Improper Notice for Assessment- Assessment can be quashed

Advocate Akhilesh Kumar Sah Where Notice For Assessment Is Not Properly Served Then Assessment Made Thereupon May Be Quashed Section 282 of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’) deals with the service of notice generally, section 282A of the Act deals with the authentication of notices and other documents, section 283 of the Act deals with the service of notice when family is disrupted or firm, etc., is dissolved while section 284 of the Act deals with the service of notice in the case of discontinued business. Service of the notice properly is necessary before mak...