https://www.taxtmi.com/caselaws?id=800161 Statutory demand notices under proviso (b) to Section 138 are treated as given when sent by registered post to the drawer's correct address. Section 27 of the General Clauses Act and Section 114 of the Evidence Act create a rebuttable presumption of service; the drawer must prove an incorrect address, lack of tender, or non-knowledge not attributable to the drawer. Receipt by a co-residing family member does not alone rebut that presumption. A contrary approach that ignores larger-Bench authority and shared residence is per incuriam and lacks binding force under Article 141. en-us Wed, 30 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800161 Statutory demand notices under proviso (b) to Section 138 are treated as given when sent by registered post to the drawer's correct address. Section 27 of the General Clauses Act and Section 114 of the Evidence Act create a rebuttable presumption of service; the drawer must prove an incorrect address, lack of tender, or non-knowledge not attributable to the drawer. Receipt by a co-residing family member does not alone rebut that presumption. A contrary approach that ignores larger-Bench authority and shared residence is per incuriam and lacks binding force under Article 141. Case-Laws Indian Laws Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800161