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<h1>Delhi High Court rules service within time limit crucial for tax notices</h1> The High Court Delhi dismissed the revenue's appeal regarding a notice served on the assessee outside the limitation period under section 143(2). The ... - The High Court Delhi dismissed the revenue's appeal regarding a notice under section 143(2) served on the assessee outside the period of limitation. The notice was issued by registered post on the last day of limitation, making timely service impossible. The court cited a previous case to emphasize that actual service, not just issuance, is required by the statute. No substantial question of law arose.