https://www.taxtmi.com/caselaws?id=434507 The High Court dismissed the appeal regarding the validity of service of notice by the Revenue Department on the Assessee's last-known address via Speed Post under the Income Tax Act, 1961. The Court held that service of notice on a staff member of the Assessee, who informed about the Assessee being in judicial custody, did not constitute valid service under Section 292BB of the Act. Emphasizing the importance of proper service of notice, especially when the Assessee is in judicial custody, the High Court upheld the ITAT's decision, as no substantial question of law arose in the case. en-us Tue, 14 Feb 2023 00:00:00 +0530 Tue, 20 Jun 2023 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434507 The High Court dismissed the appeal regarding the validity of service of notice by the Revenue Department on the Assessee's last-known address via Speed Post under the Income Tax Act, 1961. The Court held that service of notice on a staff member of the Assessee, who informed about the Assessee being in judicial custody, did not constitute valid service under Section 292BB of the Act. Emphasizing the importance of proper service of notice, especially when the Assessee is in judicial custody, the High Court upheld the ITAT's decision, as no substantial question of law arose in the case. Case-Laws Income Tax Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434507