COMMISSIONER OF INCOME TAX DEL vs. M/S SOVERIGN COMMERCIAL P. LTD
The appeals are allowed with costs of Rs
ITA - 164 / 2002HC Delhi22 Feb 2016
Section 260A
Rattan Gupta & Co. by refusal of registered posts
“did not amount to service of notices on the company”. It was held that
“under Section 282(2)(b) of the Income-tax Act notice is required to be
served in the case of a company on its principal officer”. Since