High Court Dismisses Appeal on Delay; Assessee Failed to Update Address for Order Service.

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....Condonation of delay in filing of appeal - Service of order - order was sent to old address - Revenue’s main contention is that the orders were served at the address given by assessee and it is assessee’s duty to intimate the change in the address if any - HC did not find any merit in the contention of the petitioner, revision petition dismissed.....