https://www.taxtmi.com/caselaws?id=285720 Failure to communicate Appellate Tribunal orders in the prescribed manner prevents commencement of the statutory limitation for filing an application under the Income-tax scheme; where the Tribunal's endorsed forwarding was not complied with and the registered letter reached a third party, the assessees did not receive the order and the limitation period did not begin. The Tribunal's time-bar conclusion based on assumed proper service is vitiated, condonation is irrelevant where service has not occurred as required, and the application must be treated as filed within time and decided on merits; costs were awarded. en-us Thu, 09 Sep 1954 00:00:00 +0530 Thu, 23 Jan 2020 12:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285720 Failure to communicate Appellate Tribunal orders in the prescribed manner prevents commencement of the statutory limitation for filing an application under the Income-tax scheme; where the Tribunal's endorsed forwarding was not complied with and the registered letter reached a third party, the assessees did not receive the order and the limitation period did not begin. The Tribunal's time-bar conclusion based on assumed proper service is vitiated, condonation is irrelevant where service has not occurred as required, and the application must be treated as filed within time and decided on merits; costs were awarded. Case-Laws Income Tax Thu, 09 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285720