Case Law Details
Case Name : Heaven Distillery (P) Ltd. Vs. ITO (ITAT Mumbai)
Related Assessment Year : 2000- 01
Courts :
All ITAT ITAT Mumbai
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In the present case too, there is nothing to suggest that the assessee was intentionally hiding from the authorities for the purpose of avoiding service or there was any other good reason to conclude that the notice could not be served in an ordinary way. The inaction or delay on the part of the assessing officer in issuing notice under section 143(2) of the Act cannot be a ground to straightway effect servic Please become a Premium member. If you are already a Premium member, login here to access the full content.
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