https://www.taxtmi.com/caselaws?id=49363 The court dismissed the appeals, upholding the validity of notices served beyond the prescribed time under section 4 of the Indian Income-tax (Amendment) Act, 1959. The court interpreted the term "issued" broadly to include both sending and serving of the notice, in line with legislative intent and to prevent anomalies. The decision emphasized the importance of interpreting fiscal statutes to fulfill legislative intent and avoid inconsistencies. The appeals were dismissed with costs, and there was one hearing fee. en-us Tue, 31 Mar 1964 00:00:00 +0530 Wed, 18 May 2016 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49363 The court dismissed the appeals, upholding the validity of notices served beyond the prescribed time under section 4 of the Indian Income-tax (Amendment) Act, 1959. The court interpreted the term "issued" broadly to include both sending and serving of the notice, in line with legislative intent and to prevent anomalies. The decision emphasized the importance of interpreting fiscal statutes to fulfill legislative intent and avoid inconsistencies. The appeals were dismissed with costs, and there was one hearing fee. Case-Laws Income Tax Tue, 31 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49363