https://www.taxtmi.com/caselaws?id=9994 The High Court clarified the interpretation of the service of notice under section 143(2) of the Income-tax Act, emphasizing the significance of the actual date of service over the dispatch date. The court rejected the appellant's arguments regarding the date of service through speed post and process server, citing precedents. Ultimately, the court dismissed the appeal as no substantial question of law arose, affirming the importance of providing evidence of service for proper determination of the date from which the notice relates back. en-us Mon, 25 Sep 2006 00:00:00 +0530 Sat, 04 Jul 2009 19:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9994 The High Court clarified the interpretation of the service of notice under section 143(2) of the Income-tax Act, emphasizing the significance of the actual date of service over the dispatch date. The court rejected the appellant's arguments regarding the date of service through speed post and process server, citing precedents. Ultimately, the court dismissed the appeal as no substantial question of law arose, affirming the importance of providing evidence of service for proper determination of the date from which the notice relates back. Case-Laws Income Tax Mon, 25 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9994