Date of assessment order cannot be doubted merely because of late service

Date of assessment order cannot be doubted merely because of late service https://www.taxtmi.com/article/detailed?id=5805 A delay in postal service of an assessment order does not void the assessment where the order bears a date within the limitation period, because clause (e) of Section 114 of the Evidence Act permits a presumption that judicial and official acts were regularly performed; this presumption stands unless the taxpayer adduces affirmative evidence-such as contemporaneous dispatch records, demands for copies, or proof of postal disruption-sufficient to rebut the regularity of framing or service. en-us Sat, 30 Aug 2014 13:28:39 +0530 Sat, 30 Aug 2014 13:28:39 +0530 TaxTMI RSS Generator Date of assessment order cannot be doubted merely because of late service https://www.taxtmi.com/article/detailed?id=5805 A delay in postal service of an assessment order does not void the assessment where the order bears a date within the limitation period, because clause (e) of Section 114 of the Evidence Act permits a presumption that judicial and official acts were regularly performed; this presumption stands unless the taxpayer adduces affirmative evidence-such as contemporaneous dispatch records, demands for copies, or proof of postal disruption-sufficient to rebut the regularity of framing or service. Articles Income Tax Sat, 30 Aug 2014 13:28:39 +0530 https://www.taxtmi.com/article/detailed?id=5805