Supreme Court of India
Principal Commissioner of Income Tax, Mumbai v. M/s I-ven Interactive Limited, Mumbai
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From the 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 -Module Scheme – Notice u/s.143(2) issued to the assessee on 05.10.07 at the a ddress available as per the P AN database –Another notice issued u/s.143(2) – Further notices u/s.142(1) issued to the assessee – Duly se rved – Notices challenged on the ground that they were not served upon the assessee as it never received them and the subs equent notices served and received were beyond the period of limitation prescri bed under
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