As per Section-171 notice must be of 21 clear days and when notice is served through post, 48 hours period for postal transit is added to specified 21 clear days (Sec.-53).
My doubt is that whether we have have to deduct 24 hours (common between date of service and 48 hours of posting) from those 48 hours? When I was solving practical problems from practice manual provided by the institute I found different ways of calculating these days in two almost similar problems and answer differs.
Please help me out.
Thanks in advance
CAclubindia
