case law on section 148

Kanubhai M. Patel HUF Vs Hiren Bhatt (Gujarat High Court)–

Appeal Number : Special Civil Application No. 5295 of 2010

In the present case, the impugned notices have been signed on 31.03.2010, whereas the same were sent to the speed post centre for booking only on 07.04.2010. Considering the definition of the word issue, it is apparent that merely signing the notices on 31.03.2010, cannot be equated with issuance of notice as contemplated under section 149 of the Act. The 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 would be the date on which the said notices were actually handed over to the post office for the purpose of booking for the purpose of effecting service on the petitioners.

Legally Valid........

Abab Offshore Ltd. Vs DCIT (Madras High Court)  W.P No. 29643 of 2015, M.P. No. 1 of 2015