https://www.taxtmi.com/caselaws?id=285720 An application under section 66(1) of the Income-tax Act was not barred by limitation because the statutory period of sixty days begins only on lawful service of notice of the Tribunal's order. The statutory scheme under section 33(4), rule 34, and section 63 required communication of the order to the assessee in the manner prescribed by law. Communication to the assessee's representative, or to a person other than the assessee, did not satisfy that requirement. As no valid service was effected, the sixty-day period never started to run, and the Tribunal's view that the application was time-barred was erroneous. 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 An application under section 66(1) of the Income-tax Act was not barred by limitation because the statutory period of sixty days begins only on lawful service of notice of the Tribunal's order. The statutory scheme under section 33(4), rule 34, and section 63 required communication of the order to the assessee in the manner prescribed by law. Communication to the assessee's representative, or to a person other than the assessee, did not satisfy that requirement. As no valid service was effected, the sixty-day period never started to run, and the Tribunal's view that the application was time-barred was erroneous. Case-Laws Income Tax Thu, 09 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285720