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    <title>2021 (8) TMI 1442 - ITAT MUMBAI</title>
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    <description>ITAT MUMBAI - AT held that limitation under s.254(2) is to be computed from date of service of the order, not the date of the order, adopting the HC&#039;s reasoning. Finding no evidence of service and that no notice of hearing reached the appellant, the Tribunal rejected the Revenue&#039;s plea and recalled the ex parte dismissal dated 30.03.2010. The matter was ordered to be listed for hearing on merits in October 2021, with the Registry directed to fix the date.</description>
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