commented: "Regarding
availability of two letters with the same dispatch number, it is submitted
that initially the AO framed a different letter for each ... page number 788 of PB). Howeverthesecond letter dated 27.07.2016
(at page number 789 of PB) with the same dispatch number containedtherecord of 6
different Assessee
reply of point No.2, there is no record of dispatched number as desired in
application and replied that it has delivered by hand. Here ... question of
mismanagement in the office in respect of diary and dispatch number which show
that fact is being hide. Here, PIO have misled
reply of point No.2, there is no record of dispatched number as desired in
application and replied that it has delivered by hand. Here ... question of
mismanagement in the office in respect of diary and dispatch number which show
that fact is being hide. Here, PIO have misled
Taxman 290) wherein it is held that mere
giving dispatch number will not be sufficient to establish service
of notice and when there ... Cebon India Ltd. (184 Taxman 290)
has held that mere giving dispatch number will not be sufficient to
establish service of notice. When there
members of Afzal
about the date of execution with date and dispatch number.
c. reexamine with due application of mind what information could ... execution;
10. the certified copy of the correspondence including the dispatch number and date
made with the family of Afzal Guru in connection
assessee that the letter was dispatched late was also
brushed aside by the CIT(A), in view of reference number appended to the letter ... order extending time limit was received on 27.02.2009,
where the dispatch number mentioned as 1207. He pointed out that the
documents
notice was not served within the stipulated
time. Mere giving of dispatch number would not render
the finding perverse. In the absence of notice being
Notice was not
served within the stipulated time. Mere giving of
dispatch number will not render the said finding to be
perverse. In absence
relevance with the
disputed policy. Further, as per
dispatch register it appears that dispatch number of this letter has been
inserted later ... number 2078. Letter dated 8.3.2002 contains enclosure
voucher, but nowhere petitioner submitted in its written statement that voucher
pertaining to refund of premium was dispatched
finding of
Commissioner (Appeals) - Revenue submitted that a notice
had been duly dispatched to assessee on 13-11-1997 and
irregularity or defect in issuing ... since notice was not served within
stipulated time, mere giving of dispatch number would not
cure said defect - Held, yes - Whether, therefore,
assessment was rightly
