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Case Law Details

Case Name : Kanubhai M. Patel HUF Vs Hiren Bhatt (Gujarat High Court)
Related Assessment Year :
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Kanubhai M. Patel HUF Vs Hiren Bhatt (Gujarat High Court)– 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

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3 Comments

  1. Ashish Dalvi says:

    i received one notice u/s148 of i.t.act for a.y. 2011-12 on dated 02/04/2018.
    Stamp on Speed post envelope is 31st March 2018
    Notice is dated 28th March 2018. Actually received on 2nd April 2018.

    Can i forward the request to drop the proceeding u/s 148

  2. Ashish Dalvi says:

    So are you saying if IT issued Notice on 31st March 2018 for AY 2011-12 its valid.. The stamp on envelope is 31st March 2018 and I actually received it on 2nd April 2018. I actually recd the notice after passage of 6 yrs. IS the notice valid legally?

  3. mahesh chand khandelwal says:

    i received one notice u/s148 of i.t.act for a.y. 2010-11 on dated 01/04/2017 can i forward the request for drop the proceeding u/s 148

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