https://www.taxtmi.com/caselaws?id=9995 The court dismissed the appeal concerning the interpretation of service of notice under section 143(2) of the Income-tax Act, 1961. It was held that the service of notice after the prescribed date does not relate back to the date of issue of the notice. Emphasizing the distinction between issuance and service of a notice, the court maintained consistency with previous decisions and ruled against the appellant, highlighting the importance of complying with the statutory requirements for notice service. en-us Thu, 28 Sep 2006 00:00:00 +0530 Sat, 04 Jul 2009 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9995 The court dismissed the appeal concerning the interpretation of service of notice under section 143(2) of the Income-tax Act, 1961. It was held that the service of notice after the prescribed date does not relate back to the date of issue of the notice. Emphasizing the distinction between issuance and service of a notice, the court maintained consistency with previous decisions and ruled against the appellant, highlighting the importance of complying with the statutory requirements for notice service. Case-Laws Income Tax Thu, 28 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9995