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        Income Tax

        Rule 46 - Mode of service

        Income-tax Rules, 1962
        Chapter X
        APPEALS

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        Mode of service governs intimation of appellate orders and permits service by post or as a civil summons. Mode of service for intimation of an order under section 249(2)(c) must follow section 282 for service of a notice or requisition. Other orders, excluding notices or requisitions, may be sent, communicated or served by post or as a summons under the Code of Civil Procedure, 1908.
                    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.

                        Mode of service governs intimation of appellate orders and permits service by post or as a civil summons.

                        Mode of service for intimation of an order under section 249(2)(c) must follow section 282 for service of a notice or requisition. Other orders, excluding notices or requisitions, may be sent, communicated or served by post or as a summons under the Code of Civil Procedure, 1908.


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