TaxTMI 
TaxTMI 
2013 (5) TMI 83
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....d on 28.9.2007, and according to the order recorded by learned Commissioner (Appeals), said order was despatched by registered post on 3.10.2007 which was intended to be delivered on the address given by the appellant. Taking the date of despatch of the order into consideration, learned Commissioner (Appeals) noticed that when the appeal came before him after 3 years, one month and 12 days, that a....
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....st was not received by appellant. 2. We have been hearing grievance like above frequently in the Tribunal.In existence of evidence of service on a date before limitation, there is nothing to doubt on the manner service of order by public officers. Presumption of service shall be in favour of the public officer acting in good faith unless that is controverted leading cogent evidence by assessee pr....
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....in Para 6 of judgement which reads as under: 6. from the perusal of sub-section (2) of Section 37C of the 1944 Act. we have no hesitation to hold that the envelope containing the order was dispatched under Registered A.D. Post on the correct address. Therefore, it shall be deemed to have been served on the date on which the letter is tendered or delivered by post or a copy thereof is affixed in t....