| COURT: | ITAT Mumbai |
| CORAM: | H. L. Karwa, President, R. C. Sharma (AM) |
| SECTION(S): | 143(3), 147, 282, 292BB |
| GENRE: | Domestic Tax |
| CATCH WORDS: | service by affixture |
| COUNSEL: | Harshvardhana Datar |
| DATE: | September 9, 2014 (Date of pronouncement) |
| DATE: | October 6, 2014 (Date of publication) |
| AY: | |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| A strict procedure has to be followed for service by affixture. If done improperly, the notice and the resultant assessment order are null and void. | |
(i) As per sub-section (1) of section 282, the notice is to be served on the person named therein either by post or as if it was a summons issued by Court under the Code of Civil Procedure, 1908 (V …
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