Notice u/s 147 issued beyond stipulated time limit - validity of ...
Case Laws Income Tax
June 7, 2018
Notice u/s 147 issued beyond stipulated time limit - validity of service of notice - Merely signing the notices cannot be equated with the issuance of notice as contemplated u/s 149 - The process of issue of notice will be completed only when the envelope containing the notice is handed over to the Postal Authorities - AT
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