https://www.taxtmi.com/caselaws?id=285719 Under the Indian Income-tax Act, 1922, limitation for an application under section 66(1) begins only on valid communication of the Appellate Tribunal's order to the assessee. Service of the signed order on counsel who was merely authorised to appear and argue the appeal was not enough, because that authority did not include express authority to receive the order. The Tribunal Rules required communication to the assessee, and strict construction applied in this fiscal context. Accordingly, receipt by the advocate did not start limitation, the application was within time, and the communication was treated as invalid for limitation purposes. 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 Under the Indian Income-tax Act, 1922, limitation for an application under section 66(1) begins only on valid communication of the Appellate Tribunal's order to the assessee. Service of the signed order on counsel who was merely authorised to appear and argue the appeal was not enough, because that authority did not include express authority to receive the order. The Tribunal Rules required communication to the assessee, and strict construction applied in this fiscal context. Accordingly, receipt by the advocate did not start limitation, the application was within time, and the communication was treated as invalid for limitation purposes. Case-Laws Income Tax Wed, 28 Jan 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285719