Supreme Court · 2019 INSC 1166 · Decided 18 October 2019
Principal Commissioner of Income Tax, Mumbai v. M/S I-Ven Interactive Limited, Mumbai
- Court
- Supreme Court of India
- Citation
- 2019 INSC 1166 · [2019] 13 S.C.R. 509
- Case number
- CIVIL APPEAL No. 8132/2019
- Decided
- 18 October 2019
- Bench
- UDAY UMESH LALIT, INDIRA BANERJEE, M.R. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 142(1), 143(2)
Headnote
Income Tax Act, 1961 - s.142(1), Proviso to s.143(2) - Respondent-assessee company filed return of income for 2006-07, declaring total income of Rs.3,38,71,716/-, under E-Module Scheme - Notice u/s.143(2) issued to the assessee on 05.10.07 at the PAN database -Another notice issued u/s.143(2) - Further notices u/s.142(1) issued to the assessee - Duly served - Notices challenged on the ground that they were not served upon the assessee as it never received them and the subsequent notices served and received were
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