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Notice served .... not served .... Tribunal should decide-HC

Notice served .... not served .... Tribunal should decide-HC

This is so bad. Sh...sh....sh..... Even I may have done it some times. But now I can't ... As it has been held by HC... If department sends a notice by registered post (RPAD), postman takes it to address and shows it to addressee. But addressee, doesn't receive it (after watching). So, post office returns notice to tax officers under a remark "Addressee has refused to accept it". Then, ITAT should accept the appeal, apparently notice is served.

This is so bad. Sh...sh....sh..... Even I may have done it some times. But now I can't ... As it has been held by HC... If department sends a notice by registered post (RPAD), postman takes it to address and shows it to addressee. But addressee, doesn't receive it (after watching). So, post office returns notice to tax officers under a remark "Addressee has refused to accept it". Then, ITAT should accept the appeal, apparently notice is served.