TMI Blog2006 (9) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave occurred in framing the question of law. In our view; it should read as follows: "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?" So far as this question is concerned it stands answered on all fours by the decision in CIT v. Lunar Diamond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al has accepted the contention of the assessee that the date of service through speed post was November 1, 2002. Even before us, the appellant has not produced any material to suggest that the notice sent by speed post was served on any earlier date. On the other hand, it is sought to be contended that since the notice was dispatched by speed post on October 30, 2002, that should be the deemed d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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