https://www.taxtmi.com/caselaws?id=103110 Service of a notice under section 143(2) had to be effected within the prescribed limitation period for the Assessing Officer to assume jurisdiction. Although the notice was registered-posted on the last permissible date, actual delivery occurred later, and section 27 of the General Clauses Act did not deem timely service on these admitted facts. The Tribunal held that posting alone was not enough where service was not effected within time in the ordinary course of post. The delayed service therefore rendered the assessment invalid and the assessment was cancelled. en-us Thu, 24 Oct 2002 00:00:00 +0530 Mon, 20 Feb 2012 17:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103110 Service of a notice under section 143(2) had to be effected within the prescribed limitation period for the Assessing Officer to assume jurisdiction. Although the notice was registered-posted on the last permissible date, actual delivery occurred later, and section 27 of the General Clauses Act did not deem timely service on these admitted facts. The Tribunal held that posting alone was not enough where service was not effected within time in the ordinary course of post. The delayed service therefore rendered the assessment invalid and the assessment was cancelled. Case-Laws Income Tax Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103110