Reassessment notice issued on last day is valid if it was dispatch after limitation period due to public holiday: HC

INCOME TAX : Where Assessing Officer issued reopening notice against assessee for assessment year 2011-12 on 31-3-2018 which was last date for reopening of assessment and it was despatched on same day, however, franking was done by postal department on 2-4-2018, in view of fact that 1-4-2018 was a sunday, for all purposes reopening notice was issued within period of limitation

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