9911796707
TMI Blog2016 (4) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... s also, for which, the writ petition was not entertained by this Court but was disposed of. The writ petition was in fact withdrawn by the petitioner-appellant - The appellant cannot take benefit of the order passed by this Court in the writ petition. It is for the reason that copy of the order dated 8th May, 2003 had been received by the assessee and the documentary evidence to this effect has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 3. Learned Counsel for the appellant submits that the order dated 8th May, 2003 was not sent as per the mode prescribed under the statute. In absence of it, even if the order dated 8th May, 2003 was received by the Director of a company, it cannot be treated as served because the order should have been sent through the registered post, which is the procedure not adopted by the Revenue. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 8th May, 2003 was received by the assessee on 10th June, 2003 and there exists documentary evidence to this effect. 6. The argument taken up before us is that service of order dated 8th May, 2003 was not by the mode prescribed under the statute. According to Learned Counsel for the appellant it should have been sent through registered post. 7. Learned Counsel for the appellant was asked as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s more so when, the Tribunal in its order has specifically mentioned about the documentary evidence to show receipt of the order on 10th June, 2003 by the assessee. In absence of the pleading to controvert the finding, we cannot accept the argument raised by Learned Counsel. 9. A reference of order passed by the High Court in writ petition bearing DB Civil Writ Petition No. 6305/2007 has also b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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