https://www.taxtmi.com/caselaws?id=356053 The Supreme Court overturned the High Court's decision and ruled that the notice issued under Section 143(2) of the Income Tax Act, 1961 was valid. Despite the Assessee's unavailability for receiving the notice on two occasions, subsequent service on the authorized representative was deemed sufficient. The Court held that this constituted compliance with the statutory requirements, disagreeing with the High Court's ruling. The judgment emphasized the specific circumstances of the case and left open the question of service sufficiency for future cases. en-us Mon, 19 Feb 2018 00:00:00 +0530 Fri, 23 Feb 2018 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356053 The Supreme Court overturned the High Court's decision and ruled that the notice issued under Section 143(2) of the Income Tax Act, 1961 was valid. Despite the Assessee's unavailability for receiving the notice on two occasions, subsequent service on the authorized representative was deemed sufficient. The Court held that this constituted compliance with the statutory requirements, disagreeing with the High Court's ruling. The judgment emphasized the specific circumstances of the case and left open the question of service sufficiency for future cases. Case-Laws Income Tax Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356053