2013 (10) TMI 146

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....or condonation of delay of about 556 days in preferring this appeal. 2. Several attempts were made to serve upon the respondents. However, the place of office of the respondents is not traceable. Substituted service by advertisement would be a futile exercise as the amount of tax involved in this matter would not commensurate to amount of expenditure likely to be incurred. We, therefore, examine ....