 |
|
For business information, annual reports, laws, ordinances, regulations and articles. |
|
|
8 U.S. Awasthi v. IAC [1977] 107 ITR 796 (All) and
Kishan Lal v. IAC [1983] 142 ITR 312 (All.). In the Kishan Lal's case a registered sale
deed in respect of a property was executed on 18.3.1974. A notice under section 269D(I) of
the Income-tax Act, 1961 was printed in the Official Gazette dated 21.12.1974. Copies of
the said Gazette were, however, made available to the public on 16.1.1975. On these facts,
the Division Bench of the Allahabad High Court held, following its earlier decision in
U.S. Awasthi's case, that the publication of such a notice was complete only when the
Gazette containing the notification became available to the public.
