https://www.taxtmi.com/caselaws?id=3532 The Court held that the notice under Section 143(2) of the Income Tax Act was deemed served within the prescribed period as it was sent via speed post, not returned, and properly addressed. The Revenue's legal presumption of delivery was upheld, overturning the Tribunal's decision. The judgment emphasized the importance of timely and proper notice delivery in tax assessments, affirming the presumption of service when no evidence suggests otherwise. The appeal was allowed in favor of the Revenue, clarifying the legal requirements for serving notices under the Income Tax Act. en-us Tue, 25 Mar 2008 00:00:00 +0530 Mon, 28 Jul 2008 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3532 The Court held that the notice under Section 143(2) of the Income Tax Act was deemed served within the prescribed period as it was sent via speed post, not returned, and properly addressed. The Revenue's legal presumption of delivery was upheld, overturning the Tribunal's decision. The judgment emphasized the importance of timely and proper notice delivery in tax assessments, affirming the presumption of service when no evidence suggests otherwise. The appeal was allowed in favor of the Revenue, clarifying the legal requirements for serving notices under the Income Tax Act. Case-Laws Income Tax Tue, 25 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3532