https://www.taxtmi.com/caselaws?id=59779 The Appellate Tribunal ITAT CALCUTTA allowed the appeals challenging dismissal of assessments for three years, determining the limitation period for filing appeals. The Tribunal found the notices of demand were not received by the assessee on 16th July, 1968, as presumed, but rather on 17th Sept., 1969. The Tribunal rejected the presumption of service based on postal acknowledgements and considered the date of actual knowledge of assessments. Consequently, the appeals were allowed, dismissal on limitation grounds set aside, and the case remanded for hearing on merits. en-us Sat, 25 Jun 1977 00:00:00 +0530 Mon, 23 Jan 2012 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59779 The Appellate Tribunal ITAT CALCUTTA allowed the appeals challenging dismissal of assessments for three years, determining the limitation period for filing appeals. The Tribunal found the notices of demand were not received by the assessee on 16th July, 1968, as presumed, but rather on 17th Sept., 1969. The Tribunal rejected the presumption of service based on postal acknowledgements and considered the date of actual knowledge of assessments. Consequently, the appeals were allowed, dismissal on limitation grounds set aside, and the case remanded for hearing on merits. Case-Laws Income Tax Sat, 25 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59779