https://www.taxtmi.com/caselaws?id=361453 The Tribunal upheld the CIT(A)'s decision, ruling that a notice under Section 148 must be issued within the prescribed time limit, which is determined by the date it is handed over to the postal authorities for service. The notice in this case, issued on 31.03.2015, was considered invalid as it was handed over for service on 05.04.2015, beyond the statutory time limit. Consequently, all subsequent proceedings based on the notice were declared null and void. The Revenue's appeal was dismissed, affirming the importance of timely issuance of notices under Section 148. en-us Wed, 30 May 2018 00:00:00 +0530 Wed, 06 Jun 2018 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361453 The Tribunal upheld the CIT(A)'s decision, ruling that a notice under Section 148 must be issued within the prescribed time limit, which is determined by the date it is handed over to the postal authorities for service. The notice in this case, issued on 31.03.2015, was considered invalid as it was handed over for service on 05.04.2015, beyond the statutory time limit. Consequently, all subsequent proceedings based on the notice were declared null and void. The Revenue's appeal was dismissed, affirming the importance of timely issuance of notices under Section 148. Case-Laws Income Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361453