INCOME TAX : Mere forwarding of a copy of notice, after effecting recovery, will not in any way serve object underlying legislative intent in introducing sub-section (ii) of section 226(3)
from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000193592/forwarding-copy-of-notice-to-assessee-after-effecting-recovery-proceedings-couldn’t-be-held-as-legal-hc.aspx
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