https://www.taxtmi.com/caselaws?id=184959 The Tribunal upheld the decision regarding the service of a notice under section 143(2) of the Income-tax Act, 1961, finding that the notice was not served by a process server on the same day it was sent. The Tribunal rejected the Revenue's contention based on the absence of evidence supporting service through a process server. The Tribunal's decision was upheld as there was no mention of service by a process server in the records seen by the CIT(A), and it was determined that no substantial question of law arose in the case. en-us Thu, 22 Nov 2007 00:00:00 +0530 Tue, 26 Jul 2016 16:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184959 The Tribunal upheld the decision regarding the service of a notice under section 143(2) of the Income-tax Act, 1961, finding that the notice was not served by a process server on the same day it was sent. The Tribunal rejected the Revenue's contention based on the absence of evidence supporting service through a process server. The Tribunal's decision was upheld as there was no mention of service by a process server in the records seen by the CIT(A), and it was determined that no substantial question of law arose in the case. Case-Laws Income Tax Thu, 22 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184959