https://www.taxtmi.com/caselaws?id=272125 Service of notice under section 143(2) within the prescribed limitation is mandatory, and where the assessee disputes receipt the Revenue must prove valid service. Dispatch by registered post was insufficient here because the postal record raised doubts about the correct address, lacked clear particulars of the addressee, and did not show the date of delivery. In the absence of a reliable presumption of service under section 27 of the General Clauses Act or section 114 of the Evidence Act, service was not proved within time. The assessment based on that notice was therefore invalid. en-us Wed, 24 Feb 2016 00:00:00 +0530 Sat, 27 Feb 2016 09:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272125 Service of notice under section 143(2) within the prescribed limitation is mandatory, and where the assessee disputes receipt the Revenue must prove valid service. Dispatch by registered post was insufficient here because the postal record raised doubts about the correct address, lacked clear particulars of the addressee, and did not show the date of delivery. In the absence of a reliable presumption of service under section 27 of the General Clauses Act or section 114 of the Evidence Act, service was not proved within time. The assessment based on that notice was therefore invalid. Case-Laws Income Tax Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272125