TMI Blog2006 (9) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Lunar Diamonds Ltd. [2006] 281 ITR 1 (Delhi). Ms Prem Lata Bansal, learned counsel appearing on behalf of the appellant, seeks to point out that there was some doubt in CIT v. Lunar Diamonds Ltd. [2006] 281 ITR 1 (Delhi) whether the notices had at all been sent or not. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n between "issuance of notice" and "service of notice". Ms. Bansal's reliance on Tea Consultancy and Plantation Services (India) P. Ltd. v. Union of India [2005] 278 ITR 356 (Delhi) is of no avail since the word that had to be construed by the Division Bench in that case was "made" and not "issued" or "served". We see no reason to adopt an approach different to the one adopted by us in CIT v. Va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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