This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
S.148 Notice – Whether Revenue required to verify change in address of assessee
Case Law Details
- Case Name
- I M Construction Pvt Ltd Vs Commissioner of Income Tax (Delhi High court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Whether when notice u/s 148 is issued, Revenue is not required to verify the change in address of the assessee – Whether when assessee is aware of the fact that a notice has been issued but wrongly dispatched to his old address, the same is to be treated as deemed served – Whether the requirement u/s 149 is to ‘issue notice’ and not ‘service of notice’ as mandated u/s 34 of I-T Act, 1922.
The stand of the Revenue that they are required to look and refer to the income tax website and are not required to verify records and the subsequent retur...
