Dismissing the appeal the Court held that service of notice is question of fact hence no substantial question law arose. Held, dismissing the appeal, that the issues were factual in nature. No substantial question of law arose. (AY.2017-18)
Manoj Kumar Sharma v. ITO (2021) 438 ITR 693 (All.)(HC)
S. 148 : Reassessment-Notice-Service of notice-Question of fact-No substantial question of law. [S. 147, 260A]