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Income Tax

Mere digitally signing the notice is not the issuance of notice

Case Law Details

Case Name
Daujee Abhushan Bhandar Pvt. Ltd Vs Union Of India (Allahabad High Court)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2013-14
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Daujee Abhushan Bhandar Pvt. Ltd Vs Union of India (Allahabad High Court) Considering the provisions of Section 282 and 282 A of the Act, 1961 and the provisions of Section 13 of the Act, 2000 and meaning of the word “issue” we find that firstly notice shall be signed by the assessing authority and then it has to be issued either in paper form or be communicated in electronic form by delivering or transmitting the copy thereof to the person therein named by modes provided in section 282 which includes transmitting in the form of electronic record. Section 13(1) of the Act, 2000 provides th...
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Author Info

KAPIL GOEL (FCA,LLB) / SANDEEP GOEL (LLB)
Qualification: LL.B / Advocate
Company: KAPIL GOEL
Location: NORTH DELHI, Delhi
Articles Published: 177

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2 Comments
  1. YOU ARE DOING GREAT WORK FOR TAXATION PROFESSIONAL. GOD BLESS YOU. I AM ALWAYS GREATFULL TO YOU. AAPKA BAHUT MASHKOOR AUR MAMNOON HUN.

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