Notice u/s 143(2)

This query is : Resolved 

05 October 2013 If the ITO sends the income tax notice U/s 143(2)to the CA of an Assessee along with assessee. What is the Legal position of the notice to CA.

The Assessee has not recd. the notice himself.

Regards
NS

06 October 2013 Notice shall be given to assesse at the registered address. Department is sending notice through email. if ID of CA is there instead of assessee then it will come to CA not assessee but it will be deemed to be received by assessee as assessee needs to give his email id to department and its his responsibility.

07 October 2013 it will be treated as notice served to the assessee since the assessee submitted the address in his return of income or it is in his portal.


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