https://www.taxtmi.com/caselaws?id=285719 The court held that the application under Section 66(1) should be considered timely filed, with the limitation period starting from the date the assessee received the order, not the date it was served on the advocate. The court emphasized the importance of strict compliance with communication rules and clarified that a pleader under the Civil Procedure Code does not automatically become a recognized agent for receiving orders. Consequently, the application was allowed with costs, and the Tribunal was instructed to treat it as timely filed. en-us Wed, 28 Jan 1959 00:00:00 +0530 Thu, 23 Jan 2020 12:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285719 The court held that the application under Section 66(1) should be considered timely filed, with the limitation period starting from the date the assessee received the order, not the date it was served on the advocate. The court emphasized the importance of strict compliance with communication rules and clarified that a pleader under the Civil Procedure Code does not automatically become a recognized agent for receiving orders. Consequently, the application was allowed with costs, and the Tribunal was instructed to treat it as timely filed. Case-Laws Income Tax Wed, 28 Jan 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285719