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2010 (12) TMI 1102 - MADRAS HIGH COURTOrder of the second respondent/Tribunal dated March 6, 2003 refusing to condone the delay of 490 days in filing the appeal before the first respondent challenged Held that:- We have no hesitation to hold that the mode of service resorted to by the respondents, viz., by registered post with acknowledgment due to serve the order of the revised assessment on the petitioner was perfectly justified. Insofar as the stand of the petitioner that even such service by registered post with acknowledgment due was not properly made, the same was extensively considered both by the Appellate Assistant Commissioner as well as the second respondent Tribunal and they found that there was no substance in the said stand of the petitioner. No hesitation to hold that the mode of service resorted to by the respondents, viz., by registered post with acknowledgment due to serve the order of the revised assessment on the petitioner was perfectly justified. Insofar as the stand of the petitioner that even such service by registered post with acknowledgment due was not properly made, the same was extensively considered both by the Appellate Assistant Commissioner as well as the second respondent Tribunal and they found that there was no substance in the said stand of the petitioner. Appeal dismissed.
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