https://www.taxtmi.com/caselaws?id=462282 A notice sent to the correct address and returned with the endorsement "unclaimed" gives rise to a rebuttable presumption of due service. The statutory presumption under Section 27 of the General Clauses Act, 1897 and the evidentiary presumption under Section 114 of the Indian Evidence Act, 1872 operate unless the contrary is proved. The distinction between "refusal" and "unclaimed" was treated as immaterial for the purpose of deemed service, because both indicate delivery to the proper address. Notice returned unclaimed was therefore treated as properly served. en-us Fri, 13 Oct 2023 00:00:00 +0530 Wed, 04 Jun 2025 17:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462282 A notice sent to the correct address and returned with the endorsement "unclaimed" gives rise to a rebuttable presumption of due service. The statutory presumption under Section 27 of the General Clauses Act, 1897 and the evidentiary presumption under Section 114 of the Indian Evidence Act, 1872 operate unless the contrary is proved. The distinction between "refusal" and "unclaimed" was treated as immaterial for the purpose of deemed service, because both indicate delivery to the proper address. Notice returned unclaimed was therefore treated as properly served. Case-Laws Indian Laws Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462282