2014 (1) TMI 1920 - SCH - Income Tax

Validity of notice u/s 143(2) - Notice served on the first available working day - sufficient compliance of section 143(2) - HC held that notice has been issued within the prescribed period as mentioned in the first proviso to section 143(2) - HELD THAT - Delay condoned. Appeal Dismissed.

Summary

The Supreme Court in Citation 2014 (1) TMI 1920 - SC Order, with Hon'ble Mr. Justice H.L. Dattu and Hon'ble Mr. Justice C. Nagappan, dismissed the case after condoning the delay. Petitioner represented by Mr. D. N. Ray, Adv., Mr. Manish Kazi, Adv., Mr. Lokesh K. Choudhary, Adv., and Mrs. Sumita Ray, Adv.