https://www.taxtmi.com/caselaws?id=187532 A certificate under section 90 of the Finance Act had already been issued under the Kar Vivad Samadhan Scheme, but service failed because the addressee had left and had not provided a proper address. The petitioner was permitted to approach the competent authority within one week to obtain the issued order or certificate, and the limitation period of 30 days was directed to run from receipt of that document. The text also states that service failure was beyond the department's control and that interest at 15% per annum from 1-4-1999 until payment of tax was directed. en-us Fri, 09 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2016 17:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187532 A certificate under section 90 of the Finance Act had already been issued under the Kar Vivad Samadhan Scheme, but service failed because the addressee had left and had not provided a proper address. The petitioner was permitted to approach the competent authority within one week to obtain the issued order or certificate, and the limitation period of 30 days was directed to run from receipt of that document. The text also states that service failure was beyond the department's control and that interest at 15% per annum from 1-4-1999 until payment of tax was directed. Case-Laws Income Tax Fri, 09 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187532