https://www.taxtmi.com/caselaws?id=237302 The court upheld the validity of the notices dated 22.5.1992 and 17.8.1993 issued under Section 143(2) of the Income Tax Act, 1961, dismissing the petition challenging their service within the prescribed period. Emphasizing compliance with statutory timelines, the court found the presumption of service under Section 27 of the General Clauses Act, 1897, remained unrebutted by the petitioner's mere denial without concrete evidence. The court highlighted the burden on the petitioner to prove non-receipt of notices, ultimately ruling in favor of the revenue and dismissing the petition. en-us Fri, 06 Sep 2013 00:00:00 +0530 Tue, 24 Sep 2013 21:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237302 The court upheld the validity of the notices dated 22.5.1992 and 17.8.1993 issued under Section 143(2) of the Income Tax Act, 1961, dismissing the petition challenging their service within the prescribed period. Emphasizing compliance with statutory timelines, the court found the presumption of service under Section 27 of the General Clauses Act, 1897, remained unrebutted by the petitioner's mere denial without concrete evidence. The court highlighted the burden on the petitioner to prove non-receipt of notices, ultimately ruling in favor of the revenue and dismissing the petition. Case-Laws Income Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237302