https://www.taxtmi.com/caselaws?id=210840 The court dismissed the petition challenging the notice issued under Section 143(2) of the Income Tax Act, holding that the notice was validly issued within the prescribed period. The court interpreted "serve" to mean the date of issue of the notice, not the date of its receipt by the addressee. Precedents and statutory provisions supported this interpretation, emphasizing that the date of issue is crucial for compliance. The court's decision aligned with established legal principles, emphasizing that the service of notice by the department initiates proceedings, regardless of the addressee's actual receipt date. en-us Tue, 27 Sep 2011 00:00:00 +0530 Tue, 26 Jul 2016 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210840 The court dismissed the petition challenging the notice issued under Section 143(2) of the Income Tax Act, holding that the notice was validly issued within the prescribed period. The court interpreted "serve" to mean the date of issue of the notice, not the date of its receipt by the addressee. Precedents and statutory provisions supported this interpretation, emphasizing that the date of issue is crucial for compliance. The court's decision aligned with established legal principles, emphasizing that the service of notice by the department initiates proceedings, regardless of the addressee's actual receipt date. Case-Laws Income Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210840