knowledge of that
order. We do not 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
1797/MUM/2021)
AvinashBhosale Infrastructure Pvt. Ltd.,
Avinash Constructions
knowledge the decision of ITAT, Bangalore in the case of Tally
Solutions (P) Ltd. (supra ... 1797/MUM/2021)
AvinashBhosale Infrastructure Pvt. Ltd.,
Avinash Constructions
valuation, AO replaced the projected values with the actual figures from
the financial statement. This
considered as the date on which
the party affected had the constructive knowledge of that order. The
Hon‟ble High Court of Bombay
affected or who will be
affected by the decision. The knowledge, either actual or constructive,
of the party affected by such a decision ... must be construed as meaning the date of communication or
knowledge, actual or constructive, of the order sought to be reviewed."
10.2 Identical question
others (AIR 1963 SC 1604) while considering the words ' knowledge either
actually or constructively' has held that knowledge of award (order) does
Thus, the date of communication or
order to the parties.
knowledge, actual or constructive, of the orders sought to be
rectified or amended under Section ... into the question whether the affected
party, either actually or constructively, was in knowledge of
the order passed by the ITAT."
ITAT
orders
to the parties. Thus, the date of communication or knowledge, actual or
constructive, of the order sought to be rectified or amended ... into the question whether the affected
party, either actually or constructively, was in knowledge of the order
passed by the Tribunal. Accordingly, the assessee
false" when it is done, or made, with knowledge, actual or constructive, that it is untrue or illegal, or is said to be done
hardly be any doubt that services involving specialised knowledge, experience and skill in the field of constructional operations are 'technical services'. Where
false" when it is done, or made, with knowledge, actual or constructive, that it is untrue or illegal, or is said to be done
