https://www.taxtmi.com/caselaws?id=30210 Service of notice under Section 143(2) was treated as proved within the statutory period because the notice was dispatched by registered post in time, attracting the presumption of service in the ordinary course under Section 27 of the General Clauses Act and the permissive presumption under Section 114 of the Evidence Act. The absence of contemporaneous protest, together with the failure to produce the envelope or reliable proof of delayed delivery, supported that presumption. Once the assessee claimed receipt only on a later date, the burden shifted to substantiate late service, and that burden was not discharged. en-us Mon, 06 Nov 2006 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30210 Service of notice under Section 143(2) was treated as proved within the statutory period because the notice was dispatched by registered post in time, attracting the presumption of service in the ordinary course under Section 27 of the General Clauses Act and the permissive presumption under Section 114 of the Evidence Act. The absence of contemporaneous protest, together with the failure to produce the envelope or reliable proof of delayed delivery, supported that presumption. Once the assessee claimed receipt only on a later date, the burden shifted to substantiate late service, and that burden was not discharged. Case-Laws Income Tax Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30210