Analysis-Date of Issue of notice u/s 143(2) is relevant, not the date of service of notice-P&H HC

Analysis-Date of Issue of notice u/s 143(2) is relevant, not the date of service of notice-P&H HC https://www.taxtmi.com/article/detailed?id=1593 A notice under Section 143(2) is regarded as served for limitation purposes when it is issued within the prescribed time, irrespective of actual receipt, because issuance placed the communication beyond the authority's control and prevents an addressee from evading statutory process; however, defective service that causes prejudice may still vitiate proceedings while mere irregularity without prejudice does not. en-us Wed, 08 Feb 2012 13:35:50 +0530 Wed, 08 Feb 2012 13:35:50 +0530 TaxTMI RSS Generator Analysis-Date of Issue of notice u/s 143(2) is relevant, not the date of service of notice-P&H HC https://www.taxtmi.com/article/detailed?id=1593 A notice under Section 143(2) is regarded as served for limitation purposes when it is issued within the prescribed time, irrespective of actual receipt, because issuance placed the communication beyond the authority's control and prevents an addressee from evading statutory process; however, defective service that causes prejudice may still vitiate proceedings while mere irregularity without prejudice does not. Articles Income Tax Wed, 08 Feb 2012 13:35:50 +0530 https://www.taxtmi.com/article/detailed?id=1593