https://www.taxtmi.com/caselaws?id=31549 The High Court held that the notice under Section 143(2) of the Income Tax Act was properly served within the limitation period as it was sent by registered post to the correct address and not returned unserved within thirty days. Consequently, the High Court set aside the Tribunal's decision, accepted the Revenue's appeal, and reinstated the assessment for the relevant period. The substantial question of law was answered in favor of the Revenue and against the Assessee. en-us Mon, 28 May 2007 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31549 The High Court held that the notice under Section 143(2) of the Income Tax Act was properly served within the limitation period as it was sent by registered post to the correct address and not returned unserved within thirty days. Consequently, the High Court set aside the Tribunal's decision, accepted the Revenue's appeal, and reinstated the assessment for the relevant period. The substantial question of law was answered in favor of the Revenue and against the Assessee. Case-Laws Income Tax Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31549