https://www.taxtmi.com/caselaws?id=338882 A notice sent by post is entitled to the statutory presumption of service only when it is properly addressed, prepaid and posted. Where the assessee had already informed the Department of a change of address, a notice issued to the old address did not satisfy Section 27 of the General Clauses Act and could not be treated as valid service. A later notice sent to the correct address after expiry of the limitation period was ineffective, and Section 292BB did not cure the defect because the assessee objected at the earliest stage. The mandatory jurisdictional notice under Section 143(2) was therefore not served within time, and the assessment could not be sustained. en-us Tue, 07 Feb 2017 00:00:00 +0530 Mon, 13 Feb 2017 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338882 A notice sent by post is entitled to the statutory presumption of service only when it is properly addressed, prepaid and posted. Where the assessee had already informed the Department of a change of address, a notice issued to the old address did not satisfy Section 27 of the General Clauses Act and could not be treated as valid service. A later notice sent to the correct address after expiry of the limitation period was ineffective, and Section 292BB did not cure the defect because the assessee objected at the earliest stage. The mandatory jurisdictional notice under Section 143(2) was therefore not served within time, and the assessment could not be sustained. Case-Laws Income Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338882