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2014 (1) TMI 462 - HC - Income TaxValidity of notice u/s 143(2) - Held that:- Following Mohd. Ayub Versus State of Uttar Pradesh through Principal Secretary and others [2009 (11) TMI 820 - SUPREME COURT] - The last date for service of the notice under section 143(2) was 30/9/2012 which was postal holiday – Sunday - The notice u/s 143(2) of the Act has been served on the first available working day i.e. on 1/10/2012 being Monday - There is sufficient compliance of section 143(2) of the Act - The notice has been issued within the prescribed period as mentioned in the first proviso to section 143(2) of the Act - There is sufficient compliance and therefore, notice issued under section 143(2) of the Act is not invalid - Decided against petitioner.
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