Tuesday, September 10, 2019

Delay in service of notice evident from date shown in e-portal couldn't be disputed by citing technical error

INCOME TAX : Revenue authorities could not dispute delay in service of notice under section 143(2) as evidenced from date shown in e-portal maintained by them by taking a plea that there was some technical error in said e-portal

from www.taxmann.com Latest Case Laws https://ift.tt/32BvcKu

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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