Tag: Pre-Assessment Notice To Wrong Address of Assessee Will Not Render A Valid Notice

Pre-Assessment Notice To Wrong Address of Assessee Will Not Render A Valid Notice

In CIT v. Abacus Distribution Systems (India) Pvt. Ltd, the Bombay High Court held that the issue of a notice under section 143(2) of the Income Tax Act bearing the wrong (old) address of the assessee does not amount to a valid service of the notice u/s 282 r.w.s. 27 of the General Clauses Act. Quashing […]