2019 (5) TMI 1182

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.... JINDAL The appellants are in appeal against the impugned orders wherein the Commissioner (Appeals) as dismissed the appeal as time barred. 2. Heard the parties. 3. On perusal of the records, we find that the order of finalization of provisional assessment have not served on the appellants and from the records produced by Ld.AR, the proof of service of adjudication orders is not available....