https://www.taxtmi.com/caselaws?id=39588 Section 148 of the Income-tax Act, 1961 uses the word "issue" in the sense of "serve" for reassessment notices. Reading sections 147 to 151 together and applying the settled interchangeability of "issue" and "serve", the notice that confers reassessment jurisdiction is not complete unless it is both issued and served within the prescribed limitation period. A notice issued within time but served after expiry is ineffective and without jurisdiction. The assessee's contention that service within limitation is mandatory was accepted. en-us Wed, 06 Nov 1974 00:00:00 +0530 Mon, 19 Apr 2010 10:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39588 Section 148 of the Income-tax Act, 1961 uses the word "issue" in the sense of "serve" for reassessment notices. Reading sections 147 to 151 together and applying the settled interchangeability of "issue" and "serve", the notice that confers reassessment jurisdiction is not complete unless it is both issued and served within the prescribed limitation period. A notice issued within time but served after expiry is ineffective and without jurisdiction. The assessee's contention that service within limitation is mandatory was accepted. Case-Laws Income Tax Wed, 06 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39588