2006 (9) TMI 128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n formulated: "Whether the actual service of a notice under section 143(2) of the Income-tax Act, 1961, as it stood before amendment, after the date prescribed in the said provision would relate back to the date of issue of the notice?" It is palpably evident that certain typographical errors have occurred in framing the question of law. In our view; it should read as follows: "Whether the actu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is that there were two modes of service, i.e., by speed post as well as by a process server. The date of service, so far as speed post is concerned, is said to be November 1, 2002, but so far as the process server is concerned it is stated to have been effected on October 31, 2002. The Tribunal has accepted the contention of the assessee that the date of service through speed post was November 1,....