https://www.taxtmi.com/forum/issue?id=2265 The notice u/s 143(2) must be dated and served within the statutory timeframe; it may be dated on the terminal date and can be handed over after ordinary working hours, but validity depends on compliance with the period for issuance and service. The Revenue must prove that the person served was authorised by the assessee to receive the notice; service on a chartered accountant or other representative is effective only if such authorisation is established. en-us Wed, 29 Sep 2010 10:28:09 +0530 Thu, 23 Jan 2025 15:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2265 The notice u/s 143(2) must be dated and served within the statutory timeframe; it may be dated on the terminal date and can be handed over after ordinary working hours, but validity depends on compliance with the period for issuance and service. The Revenue must prove that the person served was authorised by the assessee to receive the notice; service on a chartered accountant or other representative is effective only if such authorisation is established. Discussion-Forum Income Tax Wed, 29 Sep 2010 10:28:09 +0530 https://www.taxtmi.com/forum/issue?id=2265