https://www.taxtmi.com/caselaws?id=185855 Service of a notice of demand sent by registered post to the assessee's address was treated as valid service for limitation purposes because postal delivery attracts the statutory presumption of due service, and that presumption was not rebutted. The limitation period therefore ran from receipt at the assessee's address. Where the Appellate Assistant Commissioner heard both sides on limitation and then refused to condone delay, the resulting order was treated as one made after hearing under the appellate provision, not as a threshold rejection for default or clear time-bar. The appeal to the Tribunal was therefore competent on the limitation issue. en-us Thu, 09 Jul 1953 00:00:00 +0530 Tue, 30 Aug 2016 16:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185855 Service of a notice of demand sent by registered post to the assessee's address was treated as valid service for limitation purposes because postal delivery attracts the statutory presumption of due service, and that presumption was not rebutted. The limitation period therefore ran from receipt at the assessee's address. Where the Appellate Assistant Commissioner heard both sides on limitation and then refused to condone delay, the resulting order was treated as one made after hearing under the appellate provision, not as a threshold rejection for default or clear time-bar. The appeal to the Tribunal was therefore competent on the limitation issue. Case-Laws Income Tax Thu, 09 Jul 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185855