A notice under section 143(2) was issued on 26-9-2012 and was required to be served on the assessee on or before 30-9-2012, however, it came to be served on 1-10-2012 on account of the post office having been closed on 30-9-2012 being Sunday.\u00a0 Service of notice under section 143(2) on assessee on 1-10-2012 was valid Court held that service of notice in view of section 10 of General Clauses Act and principles of law laid down by Supreme Court and thus assessee was timely served and as such, both appellate authorities were absolutely justified in holding that notice served was within period of limitation prescribed under section 143(2). Followed,\u00a0 H.H. Raja Harinder Singh\u00a0v.\u00a0S. Karnail Singh\u00a0AIR 1957 SC 271 \/AIR 1957 SC 271.) Chaganti Satyanarayana\u00a0v.\u00a0State of Andhra Pradesh\u00a0(1986) 3 SCC 141 \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143(2): Assessment-Notice-Expiry of prescribed period for service of notice falling on Sunday-Sunday being postal holiday notice served on subsequent day of Monday valid.[S. 2(15) 11, 13, 260A, General Clauses Act, 1897, S. 10.] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-65443","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-h1x","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=65443"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65443\/revisions"}],"predecessor-version":[{"id":65444,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65443\/revisions\/65444"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}