Income-tax : In case of a company, notice under section 148 is to be served on i

Income-tax : In case of a company, notice under section 148 is to be served on its Principal Officer for making a valid assessment under section 147.

l Where the notice under section 148 was not served upon the Principal Officer of the assessee-company but on a person who was not empowered to receive the notice, the service of notice under section 148 was not a valid service, and the assessment completed under section 147 in the absence of a valid service was bad in law. - [2010] 8 TAXMANN.COM 266 (LUCKNOW - ITAT)

--
http://finance.groups.yahoo.com/group/aaykarbhavan/
http://groups.google.com/group/aaykarbhavan
http://finance.groups.yahoo.com/group/It_law_reported/
http://groups-beta.google.com/group/fun-finder
http://finance.groups.yahoo.com/group/le-vech/
http://tech.groups.yahoo.com/group/groups_master/



--
Receive free SMS of finance updates and alert at mobile
Cost free
-----
aaykarbhavan:News about the aykarbhavan
http://labs.google.co.in/smschannels/subscribe/aaykarbhavan
-----
Good and Clean funny, informative motivational SMSes
http://labs.google.co.in/smschannels/subscribe/rajkumarsms
-----
Gandinagar, News about Gandhinagar , Gujarat
http://labs.google.co.in/smschannels/subscribe/Gandhinagar

******
Or Join it by sending SMS

go to write messge in your mobile
type

"on aaykarbhavan" /
"on gandhinagar" /
"on rajkumarsms"

and sen it to 9870807070