Communication of the order: Contract security person not authorized agent for service. Order traced later. Appeal allowed for merit consideration.

Appellate Tribunal held that service of order to a contract security person cannot be considered valid service u/s 37C(a), as he was not an authorized agent. Appellant traced the order on a later date after receiving recovery notice. Appeal was allowed for remand to Commissioner (Appeals) to decide on merits, as it was earlier rejected on time bar without considering merits. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X