https://www.taxtmi.com/caselaws?id=63015 Communication of a Tribunal order to the Commissioner is satisfied by tender through the Tribunal's usual peon-book delivery system; it is not necessary to serve the order in the strict manner applicable to summons or notices under the Code of Civil Procedure. Refusal by the Commissioner's nominee does not invalidate a duly tendered copy, and a later re-sending of the order is only administrative and does not affect the earlier valid communication. On that basis, limitation for the reference application began on the earlier tender and refusal dates, so the application was time-barred. en-us Wed, 23 Dec 1987 00:00:00 +0530 Thu, 27 Jan 2011 12:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63015 Communication of a Tribunal order to the Commissioner is satisfied by tender through the Tribunal's usual peon-book delivery system; it is not necessary to serve the order in the strict manner applicable to summons or notices under the Code of Civil Procedure. Refusal by the Commissioner's nominee does not invalidate a duly tendered copy, and a later re-sending of the order is only administrative and does not affect the earlier valid communication. On that basis, limitation for the reference application began on the earlier tender and refusal dates, so the application was time-barred. Case-Laws Income Tax Wed, 23 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63015