Notice issued through speed post is valid

HIGH COURT OF JHARKHAND Milan Poddar V/s. Commissioner of Income-tax I. T.A. NO. 59 OF 2010 JULY 18, 2012 JUDGMENT Heard learned counsel for the parties. 2. The appellant-assessee submitted his returns of income on 20.03.2007 declaring total income of Rs. 2,51,600/- for the period 2006-07 and the said returns was processed under Section 143(1) of the Income Tax Act, 1961 (for short- Act of 1961). The appellant’s case was selected for scrutiny and on 24/25-10-2007, a notice under Section 143(2) of the Act of 1961 was issued to the appellant-assessee. The said notice was i...