https://www.taxtmi.com/caselaws?id=292549 An adjournment intimation sent after an assessee's request for deferment of an Income-tax enquiry was not a fresh notice under Section 23(2) or a requisition under Section 63 of the Income-tax Act, 1922. The High Court noted that the Income Tax Officer could adjourn the enquiry without issuing a renewed statutory notice, because the Act contemplated the enquiry proceeding on the day fixed in the original notice or soon afterwards. The communication was only a courtesy intimation of the adjourned date, so the statutory rule requiring registered service did not apply. The assessment under Section 23(4) was therefore not invalid for want of registered service. en-us Wed, 23 Oct 1929 00:00:00 +0530 Wed, 30 Dec 2020 15:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292549 An adjournment intimation sent after an assessee's request for deferment of an Income-tax enquiry was not a fresh notice under Section 23(2) or a requisition under Section 63 of the Income-tax Act, 1922. The High Court noted that the Income Tax Officer could adjourn the enquiry without issuing a renewed statutory notice, because the Act contemplated the enquiry proceeding on the day fixed in the original notice or soon afterwards. The communication was only a courtesy intimation of the adjourned date, so the statutory rule requiring registered service did not apply. The assessment under Section 23(4) was therefore not invalid for want of registered service. Case-Laws Income Tax Wed, 23 Oct 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292549