https://www.taxtmi.com/caselaws?id=7834 A notice for advance tax sent by registered post to the assessee's furnished address gives rise to a rebuttable presumption of service under the General Clauses Act, but that presumption was rebutted on the facts because the company manager did not deliver the notice or communicate its contents to the assessee. As no valid service of the written order under section 18A(1) of the Income-tax Act, 1922 was established, the statutory precondition for penalty under section 18A(9)(a) was absent. The penalty could not therefore be sustained, and the questions were answered in favour of the assessee. en-us Wed, 11 Mar 1970 00:00:00 +0530 Thu, 19 Mar 2009 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7834 A notice for advance tax sent by registered post to the assessee's furnished address gives rise to a rebuttable presumption of service under the General Clauses Act, but that presumption was rebutted on the facts because the company manager did not deliver the notice or communicate its contents to the assessee. As no valid service of the written order under section 18A(1) of the Income-tax Act, 1922 was established, the statutory precondition for penalty under section 18A(9)(a) was absent. The penalty could not therefore be sustained, and the questions were answered in favour of the assessee. Case-Laws Income Tax Wed, 11 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7834