https://www.taxtmi.com/caselaws?id=64125 Penalty under section 273(c) could not be sustained where the Revenue failed to prove due service of the advance tax notice under section 210. Mere despatch of the notice by registered post, without acknowledgement or other proof of delivery, was insufficient; the burden to establish service lay on the Revenue. Because valid service was not proved, the legal basis for requiring a revised advance tax estimate and for imposing penalty did not arise, and cancellation of the penalty was justified. en-us Wed, 31 Jan 1979 00:00:00 +0530 Thu, 03 Feb 2011 19:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64125 Penalty under section 273(c) could not be sustained where the Revenue failed to prove due service of the advance tax notice under section 210. Mere despatch of the notice by registered post, without acknowledgement or other proof of delivery, was insufficient; the burden to establish service lay on the Revenue. Because valid service was not proved, the legal basis for requiring a revised advance tax estimate and for imposing penalty did not arise, and cancellation of the penalty was justified. Case-Laws Income Tax Wed, 31 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64125