https://www.taxtmi.com/article/detailed?id=10759 Refusal to accept notice dispatched to the correct address, when returned with a postal remark of refusal, gives rise to a presumption of service under the General Clauses Act and shifts the burden to the addressee to prove non-service; under the Income Tax Act, such returned registered communication is operative as service, and in reassessment matters the taxpayer's evidentiary explanation (sale deed and bank entries) must be assessed to determine whether deposits remain unexplained for assessment or penalty purposes. en-us Wed, 19 Oct 2022 10:14:26 +0530 Wed, 19 Oct 2022 10:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10759 Refusal to accept notice dispatched to the correct address, when returned with a postal remark of refusal, gives rise to a presumption of service under the General Clauses Act and shifts the burden to the addressee to prove non-service; under the Income Tax Act, such returned registered communication is operative as service, and in reassessment matters the taxpayer's evidentiary explanation (sale deed and bank entries) must be assessed to determine whether deposits remain unexplained for assessment or penalty purposes. Articles Income Tax Wed, 19 Oct 2022 10:14:26 +0530 https://www.taxtmi.com/article/detailed?id=10759