https://www.taxtmi.com/caselaws?id=185853 Service of a notice sent by registered post is presumed under Section 27 of the General Clauses Act, 1897 where the notice is properly addressed, prepaid and posted, and that presumption is displaced only by contrary proof. Physical receipt by a person other than the addressee, including a brother without authority to accept delivery, does not by itself invalidate service. The decisive question is whether the statutory presumption of due service has been rebutted on the facts. The Tribunal erred by treating the identity of the recipient as conclusive without addressing the presumption or finding rebuttal. en-us Wed, 24 Aug 1955 00:00:00 +0530 Tue, 30 Aug 2016 16:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185853 Service of a notice sent by registered post is presumed under Section 27 of the General Clauses Act, 1897 where the notice is properly addressed, prepaid and posted, and that presumption is displaced only by contrary proof. Physical receipt by a person other than the addressee, including a brother without authority to accept delivery, does not by itself invalidate service. The decisive question is whether the statutory presumption of due service has been rebutted on the facts. The Tribunal erred by treating the identity of the recipient as conclusive without addressing the presumption or finding rebuttal. Case-Laws Income Tax Wed, 24 Aug 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185853