https://www.taxtmi.com/caselaws?id=169018 Where an assessment notice was affixed at premises then under the control of a third party, that service was not treated as actual or effective service on the assessee, so limitation for the appeals could not be computed on that basis. The assessee had obtained copies of the assessment orders and filed appeals promptly after the assets were released, making the dismissal of the appeals as time-barred unsustainable. The order rejecting the appeals on limitation was quashed and the matter was remanded to the appellate authority for fresh decision on merits in accordance with law. en-us Wed, 09 Jul 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169018 Where an assessment notice was affixed at premises then under the control of a third party, that service was not treated as actual or effective service on the assessee, so limitation for the appeals could not be computed on that basis. The assessee had obtained copies of the assessment orders and filed appeals promptly after the assets were released, making the dismissal of the appeals as time-barred unsustainable. The order rejecting the appeals on limitation was quashed and the matter was remanded to the appellate authority for fresh decision on merits in accordance with law. Case-Laws VAT and Sales Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169018