https://www.taxtmi.com/caselaws?id=217256 The Tribunal allowed the Revenue's appeal, emphasizing the valid service of the notice u/s. 143(2) and remitted the case for a review of the merits by the Ld. Commissioner of Income Tax (A). The Tribunal found the notice dated 12.10.2007 to be validly posted and served, supported by postal acknowledgment, applying the presumption of service under Section 27 of the General Clauses Act. The Tribunal upheld the notice's validity despite the assessee's arguments based on case laws, following a Co-ordinate Bench precedent. en-us Fri, 27 Jul 2012 00:00:00 +0530 Mon, 10 Sep 2012 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217256 The Tribunal allowed the Revenue's appeal, emphasizing the valid service of the notice u/s. 143(2) and remitted the case for a review of the merits by the Ld. Commissioner of Income Tax (A). The Tribunal found the notice dated 12.10.2007 to be validly posted and served, supported by postal acknowledgment, applying the presumption of service under Section 27 of the General Clauses Act. The Tribunal upheld the notice's validity despite the assessee's arguments based on case laws, following a Co-ordinate Bench precedent. Case-Laws Income Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217256