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2006 (9) TMI 129 - HC - Income Tax"Whether the actual service of a notice under section 143(2) of the Income-tax Act, 1961 as it stood before amendment, after the date prescribed in the said provision would relate back to the date of issue of the notice?" - In the present case, however, it is the admitted case that the notice under section 143(2) of the Income-tax Act though issued on November 27, 1997, and dispatched on November 28, 1997, was actually received by the assessee only on December 1, 1997. The assessee had filed the return on November 20, 1996, and, therefore, the time stipulated under the proviso to section 143(2)(ii) for service of notice expired on November 30, 1997. The said proviso leaves no room for debate that the notice must be served on the assessee. – revenue’s contention that the words "served" and "issued" are synonymous and are interchangeable, is rejected - question framed in this appeal is answered in the negative – revenue appeal rejected
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