12 April 2016
is notice issued u/s 148 is invalid if delivered late to indian post Asst. year 2009-10 date of notice 31/3/2016 booked to indian post on 1/4/2016 at 16.01 hrs received by assessee on 4/4/2016
12 April 2016
In section 148 word "SERVE" is mentioned. Hence, the notice should be served before completion of time limit. Hence, in your case your notice is invalid.
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