https://www.taxtmi.com/caselaws?id=208373 The High Court ruled in favor of the Revenue, finding that the notice under Section 143(2) of the Income Tax Act was validly served within the statutory period. Despite discrepancies in the service process, the court emphasized the process server's reasonable efforts to serve the respondent. The court highlighted the importance of timely and accurate notice issuance, remitting the matter back to the tribunal for further consideration. This case underscores the significance of procedural compliance in tax assessments and the interpretation of "served" as actual service, not just the issuance of notice. en-us Mon, 21 Nov 2011 00:00:00 +0530 Fri, 13 Jan 2012 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208373 The High Court ruled in favor of the Revenue, finding that the notice under Section 143(2) of the Income Tax Act was validly served within the statutory period. Despite discrepancies in the service process, the court emphasized the process server's reasonable efforts to serve the respondent. The court highlighted the importance of timely and accurate notice issuance, remitting the matter back to the tribunal for further consideration. This case underscores the significance of procedural compliance in tax assessments and the interpretation of "served" as actual service, not just the issuance of notice. Case-Laws Income Tax Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208373