https://www.taxtmi.com/caselaws?id=242241 The court held that the notice under section 143(2) was validly served within the prescribed period, applying the logic of section 10 of the General Clauses Act. Consequently, the assessment order was not invalid. The petition was dismissed, affirming the legality of the notice and the validity of the assessment order. en-us Tue, 25 Jun 2013 00:00:00 +0530 Mon, 03 Feb 2014 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242241 The court held that the notice under section 143(2) was validly served within the prescribed period, applying the logic of section 10 of the General Clauses Act. Consequently, the assessment order was not invalid. The petition was dismissed, affirming the legality of the notice and the validity of the assessment order. Case-Laws Income Tax Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242241