Notice U/s. 148 given for service to Post Authorities on Last Day-Valid?

When postal authorities collected notice from revenue on 31-3-2015 (last date of expiry of six years from end of relevant assessment year) as per arrangement between revenue and postal department, though such notice was served to assessee later, such notice under section 148 of Income Tax Act, 1961 was not barred by limitation.

Full Text of the High Court Judgment / Order is as follows:-

1. The petitioner is a company incorporated under the Indian Companies Act, engaged in the business of providi

Please become a Premium member. If you are already a Premium member, login here to access the full content.