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2019 (7) TMI 1041 - HC - Income TaxRevision u/s 263 - service of order barred by limitation - Tribunal held that it was communicated well beyond the period of limitation prescribed under Section 263(2) - HELD THAT:- Tribunal took note of the decision of the Kerala High Court in the case of Government Wood Workshop Vs. State of Kerala [1987 (1) TMI 451 - KERALA HIGH COURT] wherein it was held that the Authority cannot pass an order and keep it on his file and should not, on his own will and pleasure, communicate the same to the person aggrieved well beyond the period of limitation stating that the date, on which, he passed the order, would be the relevant date. It is not enough that the Authority should pass the order, but it should be communicated to the aggrieved individual in a manner known to law and acknowledgment card should be obtained and the Departmental Representative, who appeared before the Tribunal could not controvert the submissions of the authorized representative of the assessee. No substantial question of law arises for consideration.
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