notice u/s 143(2)

This query is : Resolved 

07 October 2009 notice received u/s 143(2) on 1.10.09 i.e. after 30th september (specified period in i.tax) will deemed to be invalid or not and what is the legal status of that notice

07 October 2009 It would not be a valid notice as date of receipt is deciding factor and not the date of issue of the notice.



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