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143(2)
If notice under 143(2) is sent by Income Tax Department and is not received by assessee . Does it deemed to be received by assessee or not and If it is sent by post , date of post is deemed to be date of receipt.
Replies (2)
words used ib sec 143(2) is "served" upon assessee
which means the notice should be served to assessee....
the service notice is effected when the letter or post us deliveted in ordinary course.
it should be recieved, however if 292BB is involved it will differ
which means the notice should be served to assessee....
the service notice is effected when the letter or post us deliveted in ordinary course.
it should be recieved, however if 292BB is involved it will differ
Notice needs to be "served". Served means it should be actually received by assessee. Notice u/s 143(2) needs to be served to assessee within 6 months from the end of F.Y. in which return is filed otherwise notice shall be deemed to be invalid. The date of "service" of notice shall be the date when such notice is given to postal authorities for delivering it to the assessee. The position is taken by P&H High court in
V.R.A. Cotton Mills (P) Ltd.
Union of India and others(2011) relying on the supreme court judgement
Commissioner of Sales Tax and others vs. Subhash & Co. (2003).
V.R.A. Cotton Mills (P) Ltd.
Union of India and others(2011) relying on the supreme court judgement
Commissioner of Sales Tax and others vs. Subhash & Co. (2003).
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