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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Validity of notice u/s 143(2) - The last date for service of the ...


Court Confirms Validity of Notice Served After Postal Holiday u/s 143(2); Accepts First Working Day Service.

January 10, 2014

Case Laws     Income Tax     HC

Validity of notice u/s 143(2) - The last date for service of the notice was 30/9/2012 which was postal holiday – Sunday - The notice u/s 143(2) has been served on the first available working day i.e. on 1/10/2012 being Monday - Service of notice is Valid - HC

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