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TMI BlogSERVICE OF NOTICE U/S 143 (2)X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear All Members, I want a clarification on the above mentioned section . Whether the notice issued u/s 143 (2) must be dated latest by 29th September , 2010 against A.Y. 2009 - 10 and it must be served to the assessee concerned within the period of 6 month i.e. 30th Sep.,2010 or it must be received by the assessee latest by 30th september ,2010 latest by the end of normal working hours i.e.up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 5.00 p.m. of 30th september ,2010 ? or It may be received by the assessee even after 30th sep.,2010 . Another querry is , whether the notice can be served to the C.A.of the assessee in case of non - availability of the assessee and the premises of the assessee locked since last 6 months ? I will be highly oblidged if somebody can clarify the issue. Thanks to all BAL KRISHAN GARG - Reply By GO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PALJI AGRAWAL - The Reply = The notice must be served lastest by 30th Sep. The notice may be dated even 30th Sep also and can be served by hand even after 5pm also. - Reply By GOPALJI AGRAWAL - The Reply = It is for the Revenue to establish that the person to whom the notice was served was authorised by the assessee to receive it. It was so held in CIT v. Rajesh Kumar Sharma [2009] 311 ITR 235 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Delhi). - SERVICE OF NOTICE U/S 143 (2) - Query Started By: - BAL KRISHAN GARG Dated:- 29-9-2010 Income Tax - Got 2 Replies - Income Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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