If notice served through Courier then department need to exercise extra caution to prove service of the same to right person

CASE LAWS DETAILS

DECIDED BY: ITAT, PATNA BENCH, PATNA,

IN THE CASE OF: ACIT Vs Ashiana Automobiles Pvt. Ltd., APPEAL NO: ITA Nos. 176 & 177 (Pat.)/2008, DECIDED ON: February 5, 2009

RELEVANT PARAGRAPH

6. We have considered the rival submissions and perused the material on record.

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