Reassessment notice not becomes invalid for delay by Postal Authority

Expression to issue used in the context of notice referred to in section 149 of the Act, it was interpreted that the date of issue of notice would be the date on which the same was handed over for service to the proper officer, i.e., in the present case the Postal Department. There is delay on the part of the Postal Authority. The Department cannot be made responsible for such kind of act by other authority. The Department is relying upon its outward register. As per this outward register, it is revealed that it is the Department who had issued the notice under section 148 of the Act dated 30...