https://www.taxtmi.com/caselaws?id=253787 The Tribunal upheld the validity of the notice served under section 143(2) of the Income Tax Act, finding it was timely, properly addressed, and delivered, in accordance with the General Clauses Act. The presumption of service was not rebutted by the assessee, leading to the dismissal of the appeal and affirmation of the Commissioner (Appeals)'s decision. en-us Fri, 22 Aug 2014 00:00:00 +0530 Thu, 04 Dec 2014 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253787 The Tribunal upheld the validity of the notice served under section 143(2) of the Income Tax Act, finding it was timely, properly addressed, and delivered, in accordance with the General Clauses Act. The presumption of service was not rebutted by the assessee, leading to the dismissal of the appeal and affirmation of the Commissioner (Appeals)'s decision. Case-Laws Income Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253787