Service of notice establishes permitted modes and rules for deemed service and deemed receipt under the tax law. Section 169 prescribes permitted methods for serving decisions, orders, summonses, notices and other communications, including personal delivery, registered or speed post with acknowledgement, courier, e mail, posting on the common portal, newspaper publication, and, if impracticable, affixation at the last known place or the issuing officer's notice board; it deems service to occur on the date of tendering, publication or affixation, and deems registered or speed post received after the normal transit period unless rebutted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service of notice establishes permitted modes and rules for deemed service and deemed receipt under the tax law.
Section 169 prescribes permitted methods for serving decisions, orders, summonses, notices and other communications, including personal delivery, registered or speed post with acknowledgement, courier, e mail, posting on the common portal, newspaper publication, and, if impracticable, affixation at the last known place or the issuing officer's notice board; it deems service to occur on the date of tendering, publication or affixation, and deems registered or speed post received after the normal transit period unless rebutted.
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