2002 (10) TMI 335

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....ised by the assessee in this appeal. However, the first ground raises a legal issue regarding the validity of the assessment. 2. Briefly stated, the facts are that the return of income for the year under consideration was filed on 26-8-1994. The notice under section 143(2) was issued on 28-8-1995 which was sent to the assessee by the registered post on 31-8-1995 vide postal receipt No. 1316. Th....

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....h by sending the notice by registered post within the period of limitation. This finding of the CIT(A) has been challenged by the assessee in this appeal. 3. The learned counsel for the assessee has reiterated the contentions raised before the CIT(A). It has been emphasized by him that the legislature has usd the word "service" and not the word "issue' and service is completed when it is handed....

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....ounsel for the assessee. The facts as stated by the learned counsel for the assessee are not in dispute since the CIT(A) himself has given a finding that notice by registered post was sent on 31-8-1995. According to the provisions of section 27 of General Clauses Act, 1897, the service by registered post can be said to be effective at the time at which the latter would be delivered in the ordinary....

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