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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Limitation u/s 149 of the Income tax act for issue of notice u/s ...


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

August 30, 2013

Case Laws     Income Tax     AT

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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