https://www.taxtmi.com/caselaws?id=191765 Actual service of a notice under section 143(2) within the prescribed limitation period is required; mere issuance or dispatch by registered post on the last day does not satisfy the statutory condition if service is not effected within time. On the facts stated, same-day service was not possible in the absence of hand delivery, so the notice was held to be time-barred. No substantial question of law arose on the record, and the revenue's appeal could not succeed. en-us Thu, 11 Oct 2007 00:00:00 +0530 Wed, 19 Apr 2017 10:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191765 Actual service of a notice under section 143(2) within the prescribed limitation period is required; mere issuance or dispatch by registered post on the last day does not satisfy the statutory condition if service is not effected within time. On the facts stated, same-day service was not possible in the absence of hand delivery, so the notice was held to be time-barred. No substantial question of law arose on the record, and the revenue's appeal could not succeed. Case-Laws Income Tax Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191765