Post office not an agent of the assessee. Notice u/s 143(2) dispatched to post office on the last date of limitation period not service to the assessee.
April 10, 2016
Income Tax, ITAT, Judgments
In a latest judgment, ITAT Delhi has held that post office is not an agent of the assessee. Notice u/s 143(2) dispatched to post office on the last date of limitation period can not be deemed to be the date of service of notice to the assessee. Case Law Details: …