https://www.taxtmi.com/caselaws?id=460707 A notice under section 143(2) served on the next working day after the last date fell on a Sunday was valid, because section 10 of the General Clauses Act treats an act due on a closed day as timely when done on the next open day. The fact that the notice was digitally signed on the holiday did not alter that statutory consequence. The assessment under section 143(3) was therefore not invalid for want of timely service. en-us Wed, 15 Mar 2023 00:00:00 +0530 Tue, 11 Feb 2025 21:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460707 A notice under section 143(2) served on the next working day after the last date fell on a Sunday was valid, because section 10 of the General Clauses Act treats an act due on a closed day as timely when done on the next open day. The fact that the notice was digitally signed on the holiday did not alter that statutory consequence. The assessment under section 143(3) was therefore not invalid for want of timely service. Case-Laws Income Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460707