Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 611 - HC - Income TaxMeaning of expression ‘Served’ / 'issued' - Notice u/s 143(2) - Whether such expression is to be used literally, so as to mean that actual physical receipt of notice by the addressee or the expression ‘served’ is inter changeable with the word issue - service by affixation at 11.20 pm on 30.09.2010 is not in terms of the Code of Civil Procedure - Held That:- In view of Commissioner of Sales Tax and others Vs. Subhash & C o - the date of receipt of notice by the addressee is not relevant to determine, as to whether the notice has been issued within the prescribed period of limitation. The expression serve means the date of issue of notice. The date of receipt of notice cannot be left to be undetermined dependent upon the will of the addressee. Therefore, to bring certainly and to avoid attempts of the addressee to evade the process of receipt of notice, the purpose of the statute will be better served, if the date of issue of notice is considered as compliance of the requirement of proviso to Section 143(2) of the Act.
|