Notice U/s. 148 served at factory premises of Assessee on security guard is valid

CIT Vs M/s Sudev industries limited (Delhi High Court)

Whether the Income Tax Appellate Tribunal is justified in law in holding that service of notice at the factory premises of the Assessee on the security guard was not proper service under the provisions of Section 282(2) of the Income Tax Act, 1961?

Section 282 of the Act dealt with procedure for service of notice and without hesitation we would hold that this provision was enacted to ensure compliance of principles of natural justice a

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