Date Notice is Given to Postal Authorities Determines Limitation u/s 149 of Income Tax Act.

Limitation u/s 149 of the Income tax act for issue of notice u/s section 148 – Date of ‘issue’ of the notice - date of issue would be the date on which the same were handed over for service to the proper officer which, in the facts of the present case, were postal authorities - AT .....

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