TMI Blog2008 (3) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... ected and it was served at the redirected address on Nov. 6, 2002. The Tribunal held that the notice had been sent within the period of limitation and hence the assessment made pursuant to such notice was a valid assessment. Held that- there was no presumption under the law that any notice sent by speed post must have been delivered to the assessee within 24 hours. Moreover, there was nothing on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dis-missed. 2. The substantial question of law which arises for consideration in this case is: "Whether notice under section 143(2) of the Income-tax Act, 1961, in this case has not been served within the mandatory period as prescribed under the law?" 3. The brief facts of this case are that the assessee filed the return of income on October 31, 2001. The Assessing Officer issued notice da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notice has been sent within the period of limitation and hence the assessment made pursuant to such notice is valid assessment. 6. It has been contended by learned counsel for the petitioner that there was no material before the authorities in support of service on October 31, 2002, and the redirection could at all be done on November 3, 2002, the other date indicated by the post office on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of the assessee. There is nothing on record to show as to on which date this notice was received at the given address of the assessee and on which date the same was redirected. 9. As per the order of the Commissioner of Income-tax (Appeals) placed on record, the Assessing Officer was asked for comments and vide its letter dated October 12, 20, 2004, the Assessing Officer stated: "The notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y requirement of law, has been served upon the assessee within the prescribed period. 12. Under the circumstances, the appeal filed by the assessee is allowed and the impugned order passed by the Tribunal is set aside. 13. The substantial question of law is, thus, answered in the affirmative, in favour of the assessee and against the Revenue. 14. The appeal stands disposed of. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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