Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2006 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (9) TMI 128 - HC - Income Tax"Whether the actual service of a notice under section 143(2) of the Income-tax Act, issued before the date prescribed in the said provision, would relate back to the date of the issuance of the notice?" - return was filed on October 31, 2001, and in terms of section 143(2) the notice had to be served on the assessee on or before October 31, 2002. The argument is that there were two modes of service, i.e., by speed post as well as by a process server. The date of service, so far as speed post is concerned, is said to be November 1, 2002, but so far as the process server is concerned it is stated to have been effected on October 31, 2002. The Tribunal has accepted the contention of the assessee that the date of service through speed post was November 1, 2002 - So far as service by speed post is concerned, contention of the Revenue that the words "served" and "issued" are synonymous and interchangeable, is rejected – revenue appeal is rejected
|