https://www.taxtmi.com/caselaws?id=31110 The High Court ruled in favor of the Revenue, setting aside the Income Tax Appellate Tribunal's decision that an assessment under Section 143(3) was invalid due to the absence of a notice served under Section 143(2). The Court found that the Revenue had successfully established the service of the notice through registered post, supported by the presumption of service under Section 27 of the General Clauses Act. The assessee's failure to rebut this presumption, coupled with their appearance before the Assessing Officer without contesting the lack of notice, led the Court to uphold the assessment's jurisdictional validity and remit the matter for further consideration. en-us Tue, 11 Sep 2007 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31110 The High Court ruled in favor of the Revenue, setting aside the Income Tax Appellate Tribunal's decision that an assessment under Section 143(3) was invalid due to the absence of a notice served under Section 143(2). The Court found that the Revenue had successfully established the service of the notice through registered post, supported by the presumption of service under Section 27 of the General Clauses Act. The assessee's failure to rebut this presumption, coupled with their appearance before the Assessing Officer without contesting the lack of notice, led the Court to uphold the assessment's jurisdictional validity and remit the matter for further consideration. Case-Laws Income Tax Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31110