Limitation u/s 149 of the Income tax act for issue of notice u/s ...
Case Laws Income Tax
August 30, 2013
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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