https://www.taxtmi.com/highlights?id=3012 Meaning of expression ‘Served’ / 'issued' - Notice u/s 143(2) - The date of receipt of notice cannot be left to be undetermined dependent upon the will of the addressee. Therefore, to bring certainly and to avoid attempts of the addressee to evade the process of receipt of notice, the purpose of the statute will be better served, if the date of issue of notice is considered as compliance of the requirement of proviso to Section 143(2) of the Act. - HC en-us Thu, 23 Feb 2012 16:08:09 +0530 Thu, 23 Feb 2012 16:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=3012 Meaning of expression ‘Served’ / 'issued' - Notice u/s 143(2) - The date of receipt of notice cannot be left to be undetermined dependent upon the will of the addressee. Therefore, to bring certainly and to avoid attempts of the addressee to evade the process of receipt of notice, the purpose of the statute will be better served, if the date of issue of notice is considered as compliance of the requirement of proviso to Section 143(2) of the Act. - HC Highlights Income Tax Thu, 23 Feb 2012 16:08:09 +0530 https://www.taxtmi.com/highlights?id=3012