Analysis-Date of Issue of notice u/s 143(2) is relevant, not the date of service of notice-P&H HC

0 comments Friday, February 3, 2012

The Punjab & Haryana High Court has in held in the following case that the notice u/s 143(2) shall be deemed to be served on the assessee within time if the notice is issued by the revenue within time. The Hon’ble High court considered the word serve in the proviso to section 143(2) as meaning the date of issue of notice. It is notable here that notice u/s 143(2) of Income Tax Act, 1961 should be served within six months from the end of assessment year to which the notice belongs.
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