Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
Held:
The mode of serving order has been prescribed by Section 37C which does not contemplate serving order by speed post. The order passed must be served by registered post with an acknowledgement due. Moreover, the Tribunal had already held that the Revenue has no evidence of having served the order. In view of the same, it was held by the Court that delay of 190 days had rightly been condoned by the Tribunal. Moreover, the Court viewed department’s approach seriously and also ordered for a cost of Rs. 5,000 and the same was ordered to be deducted from the salary of the employee who had advised for filing the appeal.
