that knowledge. Now knowledge of the award does not
mean a mere knowledge of the fact that an award has
been made. The knowledge must ... shall arise from knowledge of the award. It was also held that the
knowledge of award may be actually or constructively. It was held
possible, statutes authorize substituted service and such service attributes constructive knowledge of the assessee. To attribute such constructive knowledge, the substituted service must ... enough."
13. It is clear from above that constructive knowledge of notice can be attributed to the assessee if service, has been effected
knowledge of that order.
• It is not to suggest that the knowledge must be, in every case, actual
knowledge. It may be constructive knowledge ... order. But if the assessee has neither
actual nor constructive knowledge, it cannot possibly be suggested
that there is an order within the meaning
have even constructive knowledge of the
order on the said date. Knowledge of the order has to
be actual or constructive knowledge and when ... orders are pronounced, it can very well be said that the
constructive knowledge has to be imputed to the
contents of the order
have even constructive knowledge of the
order on the said date. Knowledge of the order has to
be actual or constructive knowledge and when ... orders are pronounced, it can very well be said that the
constructive knowledge has to be imputed to the
contents of the order
have even constructive knowledge of the order on the said date.
Knowledge of the order has to be actual or constructive knowledge and
when ... orders are pronounced, it can very well be said that the
constructive knowledge has to be imputed to the contents of the order
possible, statutes authorize substituted service and such service attributes
constructive knowledge of the assessee. To I.T.A. No. 7782/Del/2019 attribute such
constructive ... enough."
13. It is clear from above that constructive knowledge of notice can be attributed to the
assessee if service, has been effected
have even constructive knowledge of the order on the said date.
Knowledge of the order has to be actual or constructive knowledge and
when ... orders are pronounced, it can very well be said that the
constructive knowledge has to be imputed to the contents of the order
possible, statutes authorize substituted service and such service attributes
constructive knowledge of the assessee. To I.T.A. No. 7782/Del/2019 attribute such
constructive ... 2016
Mahipal vs. ITO
13. It is clear from above that constructive knowledge of notice can be attributed to the
assessee if service, has been
possible, statutes authorize
substituted service and such service attributes
constructive knowledge of the assessee. To
6
I.T.A. No. 7782/Del/2019
attribute such ... constructive knowledge, the
substituted service must be in accordance with
the prescribed procedure, that is, by Section 64
of the Agricultural Income
