TMI BlogPostal Notice Deemed Delivered if Not Returned, Satisfies Section 148 of Income Tax Act Requirements.A notice sent by post to the addressee at his proper address would be deemed to have been delivered to him in the ordinary course, if not returned undelivered and such service is sufficient even for the purposes of Section 148 of the Act. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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