SIMAR KAUR,KURUKSHETRA vs. ACIT, CIRCLE, KURUKSHETRA
In the result, the appeal of the assessee is allowed
ITA 220/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh25 May 2021AY 2010-11
For Appellant: Shri Sudhir SehgalFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 147Section 148Section 282
Section 282 (1) of the Act read with Order V Rule 12 CPC and Order III Rule 6 CPC for service of notice and thus even on this basis the service of notice was not properly made.
The above clearly shows that no action was taken by the AO to ensure the service of such notice and no such proof
